https://www.taxtmi.com/caselaws?id=353121 Commission expenditure supported by bills, bank payments, TDS details and evidence of business procurement was held to be genuine, and the disallowance was deleted because the recipient was not shown in the adverse material and effective cross-examination was denied. Legal fees paid to a non-resident law firm for services rendered outside India were also held not liable to disallowance under section 40(a)(ia), as the sum was not chargeable to tax in India and no withholding obligation arose under section 195. On both issues, the additions were deleted and the Revenue's appeal failed. en-us Thu, 05 Oct 2017 00:00:00 +0530 Thu, 28 Dec 2017 08:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353121 Commission expenditure supported by bills, bank payments, TDS details and evidence of business procurement was held to be genuine, and the disallowance was deleted because the recipient was not shown in the adverse material and effective cross-examination was denied. Legal fees paid to a non-resident law firm for services rendered outside India were also held not liable to disallowance under section 40(a)(ia), as the sum was not chargeable to tax in India and no withholding obligation arose under section 195. On both issues, the additions were deleted and the Revenue's appeal failed. Case-Laws Income Tax Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353121