https://www.taxtmi.com/caselaws?id=274077 The Tribunal upheld the CIT(A)'s decision that the assessee was not obligated to deduct tax at source on commission payments to foreign agents, as such payments were not taxable in India under Section 9(1)(i) and Section 195 of the Income Tax Act. The Tribunal dismissed the Department's appeals for both assessment years, affirming the CIT(A)'s conclusions based on established legal principles and judicial precedents. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 27 Jul 2018 10:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274077 The Tribunal upheld the CIT(A)'s decision that the assessee was not obligated to deduct tax at source on commission payments to foreign agents, as such payments were not taxable in India under Section 9(1)(i) and Section 195 of the Income Tax Act. The Tribunal dismissed the Department's appeals for both assessment years, affirming the CIT(A)'s conclusions based on established legal principles and judicial precedents. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274077