https://www.taxtmi.com/caselaws?id=273633 The Tribunal upheld the deletion of the addition for non-deduction of TDS on commission paid to a Foreign Agent for technical services. It ruled in favor of the assessee, stating that since the services were provided outside India, no TDS was required to be deducted. The Tribunal emphasized the non-taxability of commission payments to non-residents for services rendered outside India, dismissing the Revenue's appeal based on the specific circumstances of the case. en-us Fri, 13 Feb 2015 00:00:00 +0530 Fri, 06 Jul 2018 05:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273633 The Tribunal upheld the deletion of the addition for non-deduction of TDS on commission paid to a Foreign Agent for technical services. It ruled in favor of the assessee, stating that since the services were provided outside India, no TDS was required to be deducted. The Tribunal emphasized the non-taxability of commission payments to non-residents for services rendered outside India, dismissing the Revenue's appeal based on the specific circumstances of the case. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273633