https://www.taxtmi.com/caselaws?id=382917 The Court dismissed the appeal concerning the interpretation of Section 40(a)(ia) of the Income Tax Act, 1961, the disallowance of commission payable to foreign agents, and the applicability of tax deduction at source under Section 195 of the Act. It was held that the commission income of the foreign agent was not taxable in India, thus no requirement to deduct TDS. The Court found no error of law in the tribunal's decision, leading to the dismissal of the appeal due to the absence of substantial legal questions. en-us Tue, 09 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382917 The Court dismissed the appeal concerning the interpretation of Section 40(a)(ia) of the Income Tax Act, 1961, the disallowance of commission payable to foreign agents, and the applicability of tax deduction at source under Section 195 of the Act. It was held that the commission income of the foreign agent was not taxable in India, thus no requirement to deduct TDS. The Court found no error of law in the tribunal's decision, leading to the dismissal of the appeal due to the absence of substantial legal questions. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382917