https://www.taxtmi.com/caselaws?id=348063 The Tribunal ruled in favor of the assessee, holding that the foreign agency commission paid for services rendered outside India was not subject to tax withholding under Section 195 of the I.T. Act. Consequently, the disallowance of the commission expenses under Section 40(a)(i) was not warranted. The appeal filed by the assessee was allowed. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348063 The Tribunal ruled in favor of the assessee, holding that the foreign agency commission paid for services rendered outside India was not subject to tax withholding under Section 195 of the I.T. Act. Consequently, the disallowance of the commission expenses under Section 40(a)(i) was not warranted. The appeal filed by the assessee was allowed. Case-Laws Income Tax Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348063