https://www.taxtmi.com/caselaws?id=5841 The Supreme Court dismissed the appeals, upholding the High Court's decision that commission amounts sent to non-resident companies were not taxable in India. The Court emphasized the lack of control by the non-resident companies over the credited amounts and the absence of business operations in India, leading to the non-taxability of the commission amounts under sections 5(2), 9(1)(i), 160, 161, and 163 of the Income Tax Act, 1961. en-us Fri, 29 Aug 1980 00:00:00 +0530 Tue, 21 Oct 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5841 The Supreme Court dismissed the appeals, upholding the High Court's decision that commission amounts sent to non-resident companies were not taxable in India. The Court emphasized the lack of control by the non-resident companies over the credited amounts and the absence of business operations in India, leading to the non-taxability of the commission amounts under sections 5(2), 9(1)(i), 160, 161, and 163 of the Income Tax Act, 1961. Case-Laws Income Tax Fri, 29 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5841