https://www.taxtmi.com/caselaws?id=274116 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of export commission paid to overseas agents under section 40(a)(i) of the Income Tax Act, 1961 for the assessment year 2013-14. It ruled that as the non-resident commission agent had no operations in India, the commission income was not taxable in India. The Tribunal emphasized the inapplicability of tax deduction at source under Section 195 if no part of the remittance was taxable in India. Both the Revenue's appeal and the assessee's cross-objection were dismissed, confirming the CIT(A)'s order on May 15, 2018. en-us Tue, 15 May 2018 00:00:00 +0530 Sun, 29 Jul 2018 11:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274116 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of export commission paid to overseas agents under section 40(a)(i) of the Income Tax Act, 1961 for the assessment year 2013-14. It ruled that as the non-resident commission agent had no operations in India, the commission income was not taxable in India. The Tribunal emphasized the inapplicability of tax deduction at source under Section 195 if no part of the remittance was taxable in India. Both the Revenue's appeal and the assessee's cross-objection were dismissed, confirming the CIT(A)'s order on May 15, 2018. Case-Laws Income Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274116