https://www.taxtmi.com/caselaws?id=277244 Disallowance of commission paid to nonresident foreign agents was contested on the ground that no TDS was deducted. The appellate authority and the Tribunal applied CBDT circular guidance that commission paid to nonresident agents who operate and render services outside India is not taxable in India, and therefore no TDS obligation arose; the additions were deleted. The revenue did not dispute the payment evidence. The High Court found no substantial question of law and dismissed the tax appeal, leaving the deletion of the addition intact. en-us Tue, 12 Jun 2012 00:00:00 +0530 Thu, 05 Feb 2026 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277244 Disallowance of commission paid to nonresident foreign agents was contested on the ground that no TDS was deducted. The appellate authority and the Tribunal applied CBDT circular guidance that commission paid to nonresident agents who operate and render services outside India is not taxable in India, and therefore no TDS obligation arose; the additions were deleted. The revenue did not dispute the payment evidence. The High Court found no substantial question of law and dismissed the tax appeal, leaving the deletion of the addition intact. Case-Laws Income Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277244