https://www.taxtmi.com/caselaws?id=342697 The Court held that the export commission paid by the Assessee to its Associated Enterprise was not considered royalty, thus not requiring tax deduction at source. The Court found that the export commission payment was beneficial to the Assessee's business, resulting in profits, and was not related to any royalty or technical services. Consequently, the Assessee was not obligated to deduct tax at source on the export commission payment, and Section 40(a)(i) of the Income Tax Act did not apply. The appeal was dismissed, with no substantial question of law identified. en-us Mon, 08 May 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342697 The Court held that the export commission paid by the Assessee to its Associated Enterprise was not considered royalty, thus not requiring tax deduction at source. The Court found that the export commission payment was beneficial to the Assessee's business, resulting in profits, and was not related to any royalty or technical services. Consequently, the Assessee was not obligated to deduct tax at source on the export commission payment, and Section 40(a)(i) of the Income Tax Act did not apply. The appeal was dismissed, with no substantial question of law identified. Case-Laws Income Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342697