https://www.taxtmi.com/caselaws?id=335132 The Tribunal allowed the appeals filed by the assessee, setting aside the disallowances for overseas commission and freight charges. It held that payments to non-resident agents for services outside India are not taxable in India and do not require TDS under the Income Tax Act. The Tribunal emphasized the reliance on judicial precedents and CBDT circulars in reaching its decision. en-us Fri, 23 Sep 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335132 The Tribunal allowed the appeals filed by the assessee, setting aside the disallowances for overseas commission and freight charges. It held that payments to non-resident agents for services outside India are not taxable in India and do not require TDS under the Income Tax Act. The Tribunal emphasized the reliance on judicial precedents and CBDT circulars in reaching its decision. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335132