https://www.taxtmi.com/caselaws?id=338004 The ITAT Ahmedabad ruled in favor of the assessee, holding that commission payments to non-resident agents lacked taxability in India under Section 9 and relevant DTAA provisions, thus no TDS under Section 195 was required. Payments for subscription fees to access copyrighted material were not treated as royalty, as the use of copyright was not established, negating withholding tax liability. Regarding supervision charges paid as fees for technical services before 8 May 2010, the tribunal directed the AO to exclude such payments from TDS obligations, acknowledging the amendment's effective date. The tribunal also held that grossing up remittances under Section 195A by applying Section 206AA rates is not applicable in treaty cases, reaffirming that unfavorable domestic provisions cannot override treaty benefits under Section 90(2). en-us Tue, 03 Jan 2017 00:00:00 +0530 Wed, 23 Jul 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338004 The ITAT Ahmedabad ruled in favor of the assessee, holding that commission payments to non-resident agents lacked taxability in India under Section 9 and relevant DTAA provisions, thus no TDS under Section 195 was required. Payments for subscription fees to access copyrighted material were not treated as royalty, as the use of copyright was not established, negating withholding tax liability. Regarding supervision charges paid as fees for technical services before 8 May 2010, the tribunal directed the AO to exclude such payments from TDS obligations, acknowledging the amendment's effective date. The tribunal also held that grossing up remittances under Section 195A by applying Section 206AA rates is not applicable in treaty cases, reaffirming that unfavorable domestic provisions cannot override treaty benefits under Section 90(2). Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338004