https://www.taxtmi.com/caselaws?id=379207 The Tribunal ruled in favor of the assessee, finding that the commission paid to foreign agents was not taxable in India as the agents had no Permanent Establishment in India and the services were rendered outside India. The Tribunal concluded that the provisions of Section 195 were not applicable, and the disallowance under Section 40(a)(ia) was unjustified. The appeals for all three assessment years were allowed in favor of the assessee, setting aside the orders of the Assessing Officer and the CIT(A). en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 29 Apr 2019 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379207 The Tribunal ruled in favor of the assessee, finding that the commission paid to foreign agents was not taxable in India as the agents had no Permanent Establishment in India and the services were rendered outside India. The Tribunal concluded that the provisions of Section 195 were not applicable, and the disallowance under Section 40(a)(ia) was unjustified. The appeals for all three assessment years were allowed in favor of the assessee, setting aside the orders of the Assessing Officer and the CIT(A). Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379207