https://www.taxtmi.com/caselaws?id=378124 The court upheld the decision of the Commissioner (Appeals) to admit additional evidence under Rule 46A(4) in an income tax appeal, finding no violation of Rule 46A. Regarding the disallowance under Section 40(a)(ia) for non-deduction of tax on commission payments to foreign agents, the court held that the income did not accrue or arise in India, as the services were rendered abroad, and the payment was received outside India. Consequently, the appeals were dismissed, with no substantial question of law arising from the issues presented. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378124 The court upheld the decision of the Commissioner (Appeals) to admit additional evidence under Rule 46A(4) in an income tax appeal, finding no violation of Rule 46A. Regarding the disallowance under Section 40(a)(ia) for non-deduction of tax on commission payments to foreign agents, the court held that the income did not accrue or arise in India, as the services were rendered abroad, and the payment was received outside India. Consequently, the appeals were dismissed, with no substantial question of law arising from the issues presented. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378124