https://www.taxtmi.com/caselaws?id=280309 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee regarding the applicability of section 195 for commission payments to non-residents for services outside India. Emphasizing that income not taxable in India does not require TDS deduction, the Tribunal referred to Circular No.7, dated 22.10.2009, to support its decision. The Tribunal's consistent interpretation of tax provisions establishes a precedent that income sourced outside India is not subject to TDS obligations under section 195, providing clarity for future cases on similar issues. en-us Thu, 02 Jan 2014 00:00:00 +0530 Wed, 01 May 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280309 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee regarding the applicability of section 195 for commission payments to non-residents for services outside India. Emphasizing that income not taxable in India does not require TDS deduction, the Tribunal referred to Circular No.7, dated 22.10.2009, to support its decision. The Tribunal's consistent interpretation of tax provisions establishes a precedent that income sourced outside India is not subject to TDS obligations under section 195, providing clarity for future cases on similar issues. Case-Laws Income Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280309