https://www.taxtmi.com/caselaws?id=282381 The ITAT ruled in favor of the assessee, reversing the lower authorities' decision, by holding that the commission payment to the non-resident entity was not taxable in India. The Tribunal determined that the services were rendered and utilized outside India, and there was no permanent establishment in India, thus negating tax liability under Section 40(a)(i) for the Assessment Year 2010-11. en-us Fri, 17 Nov 2017 00:00:00 +0530 Thu, 14 Nov 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282381 The ITAT ruled in favor of the assessee, reversing the lower authorities' decision, by holding that the commission payment to the non-resident entity was not taxable in India. The Tribunal determined that the services were rendered and utilized outside India, and there was no permanent establishment in India, thus negating tax liability under Section 40(a)(i) for the Assessment Year 2010-11. Case-Laws Income Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282381