https://www.taxtmi.com/caselaws?id=362808 The Tribunal dismissed the Revenue's appeals, ruling that commission payments to non-resident agents were not taxable in India, thus no Tax Deducted at Source (TDS) was required. The Tribunal found that the agents had no permanent establishment in India, services were rendered outside India, and payments were made outside India, aligning with the Income Tax Act and the Double Taxation Avoidance Agreement (DTAA) between India and UAE. The decision was issued on 27.06.2018. en-us Wed, 27 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362808 The Tribunal dismissed the Revenue's appeals, ruling that commission payments to non-resident agents were not taxable in India, thus no Tax Deducted at Source (TDS) was required. The Tribunal found that the agents had no permanent establishment in India, services were rendered outside India, and payments were made outside India, aligning with the Income Tax Act and the Double Taxation Avoidance Agreement (DTAA) between India and UAE. The decision was issued on 27.06.2018. Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362808