https://www.taxtmi.com/caselaws?id=383400 The Court dismissed the Tax Appeal by the Revenue, upholding the decisions of the Tribunal on both issues raised in the appeal. The disallowance under Section 40(a)(ia) of the Income Tax Act for non-deduction of tax on commission paid to a foreign client was deemed unnecessary as the sum paid to the nonresident was not chargeable to tax. Additionally, the addition made in respect of the estimation of Gross profit was found to lack substantial explanations, leading the Tribunal to support the assessee's position. en-us Mon, 15 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383400 The Court dismissed the Tax Appeal by the Revenue, upholding the decisions of the Tribunal on both issues raised in the appeal. The disallowance under Section 40(a)(ia) of the Income Tax Act for non-deduction of tax on commission paid to a foreign client was deemed unnecessary as the sum paid to the nonresident was not chargeable to tax. Additionally, the addition made in respect of the estimation of Gross profit was found to lack substantial explanations, leading the Tribunal to support the assessee's position. Case-Laws Income Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383400