https://www.taxtmi.com/caselaws?id=361037 ITAT, Ahmedabad upheld CIT(A)'s order in favour of the taxpayer, holding that commission paid to foreign agents did not constitute income chargeable to tax in India and therefore TDS under s.195 was not required. Revenue failed to establish payments were for technical services or that income accrued/arose in India or that a business connection existed. Consequently, no obligation to deduct tax at source arose and the appeal by Revenue was dismissed. en-us Thu, 24 May 2018 00:00:00 +0530 Wed, 10 Sep 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361037 ITAT, Ahmedabad upheld CIT(A)'s order in favour of the taxpayer, holding that commission paid to foreign agents did not constitute income chargeable to tax in India and therefore TDS under s.195 was not required. Revenue failed to establish payments were for technical services or that income accrued/arose in India or that a business connection existed. Consequently, no obligation to deduct tax at source arose and the appeal by Revenue was dismissed. Case-Laws Income Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361037