https://www.taxtmi.com/caselaws?id=338415 The Tribunal upheld the CIT(A)'s decision to delete disallowances on payments for export commission and mark to market loss, as well as professional and technical services payment without TDS deduction. The Tribunal found that no TDS was required for export commission paid outside India, accepted the foreign exchange loss evidence, and confirmed that reimbursement expenses did not necessitate TDS deduction. Consequently, all revenue appeals were dismissed on 25/11/2016, with the Tribunal finding no grounds to overturn the CIT(A)'s well-supported decisions. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 03 Feb 2017 11:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338415 The Tribunal upheld the CIT(A)'s decision to delete disallowances on payments for export commission and mark to market loss, as well as professional and technical services payment without TDS deduction. The Tribunal found that no TDS was required for export commission paid outside India, accepted the foreign exchange loss evidence, and confirmed that reimbursement expenses did not necessitate TDS deduction. Consequently, all revenue appeals were dismissed on 25/11/2016, with the Tribunal finding no grounds to overturn the CIT(A)'s well-supported decisions. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338415