https://www.taxtmi.com/caselaws?id=280990 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to allow the deduction of commission payments to non-resident agents without tax deduction at source under Section 195 of the Income Tax Act. The ITAT rejected the department's appeal, ruling that the services provided by the agents were solely for procuring orders and not consultancy services. It emphasized the consistent treatment of similar payments in previous and subsequent years, ultimately affirming the CIT(A)'s decision to permit the deduction. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 30 May 2019 09:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280990 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to allow the deduction of commission payments to non-resident agents without tax deduction at source under Section 195 of the Income Tax Act. The ITAT rejected the department's appeal, ruling that the services provided by the agents were solely for procuring orders and not consultancy services. It emphasized the consistent treatment of similar payments in previous and subsequent years, ultimately affirming the CIT(A)'s decision to permit the deduction. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280990