https://www.taxtmi.com/caselaws?id=399967 The court held that the commission paid to a non-resident was not taxable under the Income Tax Act as the services were rendered outside India, falling outside the scope of taxable income. Consequently, the appellant was not required to deduct tax at the source under Section 195. The court allowed the appeal, set aside the assessment order, and granted substantial relief to the appellant, with parties bearing their own costs. en-us Tue, 13 Oct 2020 00:00:00 +0530 Fri, 23 Oct 2020 16:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399967 The court held that the commission paid to a non-resident was not taxable under the Income Tax Act as the services were rendered outside India, falling outside the scope of taxable income. Consequently, the appellant was not required to deduct tax at the source under Section 195. The court allowed the appeal, set aside the assessment order, and granted substantial relief to the appellant, with parties bearing their own costs. Case-Laws Income Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399967