https://www.taxtmi.com/caselaws?id=370708 The Tribunal dismissed the Revenue's appeals for assessment years 2006-07 and 2011-12, upholding the deletion of disallowance of commission payments to foreign agents. It was held that the commission payments were not taxable in India, as services were rendered outside India, and agents lacked a permanent establishment in India. The Tribunal emphasized that the withdrawal of CBDT Circulars did not alter the taxability of such payments, affirming that no TDS was necessary. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 22 Nov 2018 07:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370708 The Tribunal dismissed the Revenue's appeals for assessment years 2006-07 and 2011-12, upholding the deletion of disallowance of commission payments to foreign agents. It was held that the commission payments were not taxable in India, as services were rendered outside India, and agents lacked a permanent establishment in India. The Tribunal emphasized that the withdrawal of CBDT Circulars did not alter the taxability of such payments, affirming that no TDS was necessary. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370708