https://www.taxtmi.com/caselaws?id=274043 The Tribunal held that the assessee was not required to deduct tax at source on the commission paid to the non-resident agent for services rendered outside India. Therefore, the disallowance under section 40(a)(i) of the Income Tax Act was not justified. The appeal of the assessee was allowed, and the Assessing Officer's decision was overturned. en-us Mon, 14 Mar 2016 00:00:00 +0530 Thu, 26 Jul 2018 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274043 The Tribunal held that the assessee was not required to deduct tax at source on the commission paid to the non-resident agent for services rendered outside India. Therefore, the disallowance under section 40(a)(i) of the Income Tax Act was not justified. The appeal of the assessee was allowed, and the Assessing Officer's decision was overturned. Case-Laws Income Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274043