https://www.taxtmi.com/caselaws?id=283295 The Tribunal held that tax deduction at source was not required on commission payments to foreign agents for procuring orders as it did not constitute technical, managerial, or consultancy services. It confirmed the deletion of additions on foreign traveling, repair and maintenance, and miscellaneous expenses, rejecting ad-hoc disallowances without specific defects in accounts. Upholding the CIT(A)'s order, the Tribunal dismissed the Revenue's appeal and the assessee's cross objection, emphasizing the lack of evidence for technical services and consistency with prior rulings. en-us Thu, 18 Jun 2015 00:00:00 +0530 Wed, 18 Sep 2019 09:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283295 The Tribunal held that tax deduction at source was not required on commission payments to foreign agents for procuring orders as it did not constitute technical, managerial, or consultancy services. It confirmed the deletion of additions on foreign traveling, repair and maintenance, and miscellaneous expenses, rejecting ad-hoc disallowances without specific defects in accounts. Upholding the CIT(A)'s order, the Tribunal dismissed the Revenue's appeal and the assessee's cross objection, emphasizing the lack of evidence for technical services and consistency with prior rulings. Case-Laws Income Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283295