https://www.taxtmi.com/caselaws?id=396487 The Tribunal allowed the appeal of the Assessee, overturning the disallowance of expenses debited as commission to non-resident agents without TDS deduction. Relying on precedent, the Tribunal found that no TDS deduction was necessary for payments to agents with offices abroad and services rendered outside India, similar to a previous year's case. The Tribunal set aside the lower authorities' orders and deleted the addition, concluding in favor of the Assessee. en-us Wed, 24 Jun 2020 00:00:00 +0530 Mon, 30 Nov 2020 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396487 The Tribunal allowed the appeal of the Assessee, overturning the disallowance of expenses debited as commission to non-resident agents without TDS deduction. Relying on precedent, the Tribunal found that no TDS deduction was necessary for payments to agents with offices abroad and services rendered outside India, similar to a previous year's case. The Tribunal set aside the lower authorities' orders and deleted the addition, concluding in favor of the Assessee. Case-Laws Income Tax Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396487