https://www.taxtmi.com/caselaws?id=368649 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision that no tax deduction was required on the commission paid to non-resident agents due to the absence of income accrual or arising in India. The judgment emphasizes the importance of determining the source of income and the applicability of tax deduction provisions concerning payments to non-residents. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 11 Oct 2018 17:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368649 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision that no tax deduction was required on the commission paid to non-resident agents due to the absence of income accrual or arising in India. The judgment emphasizes the importance of determining the source of income and the applicability of tax deduction provisions concerning payments to non-residents. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368649