https://www.taxtmi.com/caselaws?id=343621 The Tribunal decided in favor of the assessee regarding the deduction of tax at source on freight payments to non-resident shipping companies, following the Full Bench decision of the jurisdictional High Court. On the issue of deduction of tax at source on commission payments to overseas agents, the Tribunal set aside the matter for further examination by the Assessing Officer to determine the tax liability based on the nature and scope of services rendered by the non-resident agents, in accordance with Circular No. 7/2009. The appeals were partly allowed for statistical purposes, and the Assessing Officer was directed to re-examine the issues. en-us Tue, 25 Apr 2017 00:00:00 +0530 Sat, 27 May 2017 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343621 The Tribunal decided in favor of the assessee regarding the deduction of tax at source on freight payments to non-resident shipping companies, following the Full Bench decision of the jurisdictional High Court. On the issue of deduction of tax at source on commission payments to overseas agents, the Tribunal set aside the matter for further examination by the Assessing Officer to determine the tax liability based on the nature and scope of services rendered by the non-resident agents, in accordance with Circular No. 7/2009. The appeals were partly allowed for statistical purposes, and the Assessing Officer was directed to re-examine the issues. Case-Laws Income Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343621