https://www.taxtmi.com/caselaws?id=281909 The ITAT upheld the CIT(A)'s decision, ruling that commission payments to foreign agents were not taxable in India, and no TDS deduction was required under Section 195. The disallowance under Section 40(a)(ia) was deleted, and the revenue's appeal was dismissed. The judgment highlighted that the commission income of foreign agents is not subject to tax in India, aligning with established legal precedents and prior ITAT decisions. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 12 Jul 2019 06:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281909 The ITAT upheld the CIT(A)'s decision, ruling that commission payments to foreign agents were not taxable in India, and no TDS deduction was required under Section 195. The disallowance under Section 40(a)(ia) was deleted, and the revenue's appeal was dismissed. The judgment highlighted that the commission income of foreign agents is not subject to tax in India, aligning with established legal precedents and prior ITAT decisions. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281909