https://www.taxtmi.com/caselaws?id=279102 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance made under Section 40(a)(i) of the Income Tax Act, 1961 regarding commission paid to foreign agents by an Indian company. The Tribunal found that the commission paid to non-resident agents for procuring export orders was not chargeable to tax in India, distinguishing the case from previous rulings. Therefore, the Tribunal dismissed the Revenue's appeal, emphasizing that the provisions of section 195 requiring tax deduction at the source were not applicable in this scenario. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 04 Mar 2019 07:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279102 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance made under Section 40(a)(i) of the Income Tax Act, 1961 regarding commission paid to foreign agents by an Indian company. The Tribunal found that the commission paid to non-resident agents for procuring export orders was not chargeable to tax in India, distinguishing the case from previous rulings. Therefore, the Tribunal dismissed the Revenue's appeal, emphasizing that the provisions of section 195 requiring tax deduction at the source were not applicable in this scenario. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279102