https://www.taxtmi.com/caselaws?id=350683 The Tribunal allowed the appeal, quashing the CIT's order under Section 263. It was held that the commission payments made to non-residents were not taxable in India, and there was no obligation to withhold tax under Section 195. Consequently, the disallowance under Section 40(a)(i) was also not justified. The decision was pronounced on September 25, 2017. en-us Mon, 25 Sep 2017 00:00:00 +0530 Fri, 10 Nov 2017 09:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350683 The Tribunal allowed the appeal, quashing the CIT's order under Section 263. It was held that the commission payments made to non-residents were not taxable in India, and there was no obligation to withhold tax under Section 195. Consequently, the disallowance under Section 40(a)(i) was also not justified. The decision was pronounced on September 25, 2017. Case-Laws Income Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350683