https://www.taxtmi.com/caselaws?id=356591 The Tribunal held that the commission paid to foreign agents was not taxable in India, absolving the assessee from TDS deduction under Section 195. Consequently, the disallowance under Section 40(a)(ia) was deemed unjustified. The Tribunal allowed the appeal, setting aside the disallowance of Rs. 15,42,693/-, with the order pronounced on 28/02/2018. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356591 The Tribunal held that the commission paid to foreign agents was not taxable in India, absolving the assessee from TDS deduction under Section 195. Consequently, the disallowance under Section 40(a)(ia) was deemed unjustified. The Tribunal allowed the appeal, setting aside the disallowance of Rs. 15,42,693/-, with the order pronounced on 28/02/2018. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356591