https://www.taxtmi.com/caselaws?id=357970 The Tribunal upheld the CIT(A)'s decision, ruling that the foreign agents' income from procuring orders was not taxable in India. Consequently, the assessee was not required to deduct TDS on the commission payments, and no disallowance under section 40(a)(i) was justified. The Tribunal dismissed the Revenue's appeal, deeming the general grounds of appeal as inconsequential. en-us Wed, 07 Feb 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357970 The Tribunal upheld the CIT(A)'s decision, ruling that the foreign agents' income from procuring orders was not taxable in India. Consequently, the assessee was not required to deduct TDS on the commission payments, and no disallowance under section 40(a)(i) was justified. The Tribunal dismissed the Revenue's appeal, deeming the general grounds of appeal as inconsequential. Case-Laws Income Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357970