https://www.taxtmi.com/caselaws?id=280324 The Tribunal ruled in favor of the assessee, holding that payments of commission and professional charges to non-residents are not subject to tax deduction under Sec.195 and Sec.40(a)(i) if the income is not taxable in India. The Tribunal emphasized that income must accrue in India for tax obligations to apply. It was concluded that no tax deduction is required on such payments, making them allowable expenditures. The Revenue's appeal was dismissed. en-us Tue, 23 Aug 2011 00:00:00 +0530 Wed, 01 May 2019 10:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280324 The Tribunal ruled in favor of the assessee, holding that payments of commission and professional charges to non-residents are not subject to tax deduction under Sec.195 and Sec.40(a)(i) if the income is not taxable in India. The Tribunal emphasized that income must accrue in India for tax obligations to apply. It was concluded that no tax deduction is required on such payments, making them allowable expenditures. The Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280324