https://www.taxtmi.com/caselaws?id=283317 The Tribunal ruled in favor of the assessee, determining that the commission paid to the NRI for procuring export orders did not constitute technical services and was not taxable in India. Therefore, the provisions of Section 195 were deemed inapplicable, leading to the disallowance of Rs. 37,09,646/- under Section 40(a)(ia) being unjustified. The assessee's appeal was allowed, with the order pronounced on 26/12/2017. en-us Tue, 26 Dec 2017 00:00:00 +0530 Thu, 19 Sep 2019 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283317 The Tribunal ruled in favor of the assessee, determining that the commission paid to the NRI for procuring export orders did not constitute technical services and was not taxable in India. Therefore, the provisions of Section 195 were deemed inapplicable, leading to the disallowance of Rs. 37,09,646/- under Section 40(a)(ia) being unjustified. The assessee's appeal was allowed, with the order pronounced on 26/12/2017. Case-Laws Income Tax Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283317