https://www.taxtmi.com/caselaws?id=384276 The Court upheld the Tribunal's decision regarding the deletion of an addition under Section 40(a)(ia) of the Income Tax Act, 1961. The Court found that the commission income received by the foreign agent was not taxable in India, thus no tax deduction at source was required. Referring to a previous judgment, the Court concluded that there was no error of law and dismissed the Tax Appeal filed by the Revenue for the assessment year 2010-11. en-us Mon, 05 Aug 2019 00:00:00 +0530 Thu, 08 Aug 2019 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384276 The Court upheld the Tribunal's decision regarding the deletion of an addition under Section 40(a)(ia) of the Income Tax Act, 1961. The Court found that the commission income received by the foreign agent was not taxable in India, thus no tax deduction at source was required. Referring to a previous judgment, the Court concluded that there was no error of law and dismissed the Tax Appeal filed by the Revenue for the assessment year 2010-11. Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384276