https://www.taxtmi.com/caselaws?id=275510 The Tribunal upheld the deletion of the addition made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act, 1961, concerning commission payments to a non-resident overseas agent. The CIT(A) ruled in favor of the assessee, stating that no Tax Deducted at Source (TDS) was required as the services were provided outside India and the non-resident agent had no Permanent Establishment in India. The Tribunal affirmed the CIT(A)'s decision, dismissing the department's appeal. en-us Wed, 29 Aug 2012 00:00:00 +0530 Fri, 05 Oct 2018 15:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275510 The Tribunal upheld the deletion of the addition made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act, 1961, concerning commission payments to a non-resident overseas agent. The CIT(A) ruled in favor of the assessee, stating that no Tax Deducted at Source (TDS) was required as the services were provided outside India and the non-resident agent had no Permanent Establishment in India. The Tribunal affirmed the CIT(A)'s decision, dismissing the department's appeal. Case-Laws Income Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275510