https://www.taxtmi.com/caselaws?id=381706 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and vacating the disallowance of the commission payment. It held that the referral fees paid to the foreign concern were not taxable in India under the Income Tax Act or the India-USA DTAA. The Tribunal concluded that no obligation existed to deduct tax at source under Section 195. The delay in filing the appeal was condoned, and the appeal was allowed on its merits. en-us Wed, 12 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381706 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and vacating the disallowance of the commission payment. It held that the referral fees paid to the foreign concern were not taxable in India under the Income Tax Act or the India-USA DTAA. The Tribunal concluded that no obligation existed to deduct tax at source under Section 195. The delay in filing the appeal was condoned, and the appeal was allowed on its merits. Case-Laws Income Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381706