https://www.taxtmi.com/caselaws?id=362902 The Tribunal allowed the appeal of the assessee, concluding that the commission paid to the non-resident for services rendered outside India, without a permanent establishment in India, was not taxable in India. Therefore, the disallowance under section 40(a)(ia) for non-deduction of TDS on the commission payment was overturned. The Tribunal emphasized the non-taxability of such payments in India and clarified the applicability of TDS provisions in cases involving payments to non-residents for services rendered abroad. en-us Fri, 29 Jun 2018 00:00:00 +0530 Thu, 05 Jul 2018 12:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362902 The Tribunal allowed the appeal of the assessee, concluding that the commission paid to the non-resident for services rendered outside India, without a permanent establishment in India, was not taxable in India. Therefore, the disallowance under section 40(a)(ia) for non-deduction of TDS on the commission payment was overturned. The Tribunal emphasized the non-taxability of such payments in India and clarified the applicability of TDS provisions in cases involving payments to non-residents for services rendered abroad. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362902