https://www.taxtmi.com/caselaws?id=188656 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the non-deduction of tax at source on foreign agency commission payments made to non-resident agents for services conducted outside India. The Tribunal ruled that since these agents did not generate any income within India and did not have a permanent establishment in the country, there was no tax liability in India, and thus no requirement for tax deduction at source. The Tribunal dismissed the Revenue's appeal, affirming the decision in favor of the assessee. en-us Thu, 08 May 2014 00:00:00 +0530 Sun, 11 Dec 2016 21:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188656 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the non-deduction of tax at source on foreign agency commission payments made to non-resident agents for services conducted outside India. The Tribunal ruled that since these agents did not generate any income within India and did not have a permanent establishment in the country, there was no tax liability in India, and thus no requirement for tax deduction at source. The Tribunal dismissed the Revenue's appeal, affirming the decision in favor of the assessee. Case-Laws Income Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188656