https://www.taxtmi.com/caselaws?id=272959 The Income Tax Appellate Tribunal (ITAT) partially allowed the appeal for the Assessment Year 2007-08, ruling in favor of the assessee. The disallowance under section 40(a)(ia) of the Income Tax Act was deleted. The ITAT concluded that the payment made to the agent was in the nature of commission based on sales turnover and not taxable in India as fees for technical services. The order of the Commissioner of Income Tax (Appeals) was overturned on 30th October 2012. en-us Tue, 30 Oct 2012 00:00:00 +0530 Thu, 02 Dec 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272959 The Income Tax Appellate Tribunal (ITAT) partially allowed the appeal for the Assessment Year 2007-08, ruling in favor of the assessee. The disallowance under section 40(a)(ia) of the Income Tax Act was deleted. The ITAT concluded that the payment made to the agent was in the nature of commission based on sales turnover and not taxable in India as fees for technical services. The order of the Commissioner of Income Tax (Appeals) was overturned on 30th October 2012. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272959