https://www.taxtmi.com/caselaws?id=282019 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax(Appeals)-IV, Chennai's order for the Assessment Year 2005-06 regarding non-deduction of tax at source on overseas commission payments. The Tribunal upheld the assessee's position that payments to non-resident agents for procuring orders and warehousing goods abroad did not require tax deduction at source under section 40(a)(i) of the Income Tax Act, 1961. Emphasizing the agents' activities outside India and lack of Permanent Establishment in India, the Tribunal ruled in favor of the assessee, following legal precedents and specific case facts. en-us Wed, 23 Apr 2014 00:00:00 +0530 Thu, 18 Jul 2019 07:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282019 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax(Appeals)-IV, Chennai's order for the Assessment Year 2005-06 regarding non-deduction of tax at source on overseas commission payments. The Tribunal upheld the assessee's position that payments to non-resident agents for procuring orders and warehousing goods abroad did not require tax deduction at source under section 40(a)(i) of the Income Tax Act, 1961. Emphasizing the agents' activities outside India and lack of Permanent Establishment in India, the Tribunal ruled in favor of the assessee, following legal precedents and specific case facts. Case-Laws Income Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282019