https://www.taxtmi.com/caselaws?id=363438 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance of Rs. 1,05,98,558/-, as the commission payments to foreign agents did not constitute income assessable in India, and thus, there was no obligation to deduct TDS. en-us Mon, 09 Jul 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363438 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance of Rs. 1,05,98,558/-, as the commission payments to foreign agents did not constitute income assessable in India, and thus, there was no obligation to deduct TDS. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363438