https://www.taxtmi.com/caselaws?id=380111 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions to delete the disallowances of foreign commission expenses and professional consultancy fees. It ruled that the commission payments to non-resident agents were not taxable in India, as services were rendered outside India without a permanent establishment in India. Similarly, the consultancy fees were for services rendered outside India, not subject to TDS deduction. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s orders based on judicial precedents and specific case facts. en-us Wed, 08 May 2019 00:00:00 +0530 Mon, 13 May 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380111 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions to delete the disallowances of foreign commission expenses and professional consultancy fees. It ruled that the commission payments to non-resident agents were not taxable in India, as services were rendered outside India without a permanent establishment in India. Similarly, the consultancy fees were for services rendered outside India, not subject to TDS deduction. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s orders based on judicial precedents and specific case facts. Case-Laws Income Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380111