https://www.taxtmi.com/caselaws?id=401596 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of export commission payment to non-resident agents for services rendered outside India. It was held that such payments were not taxable in India, and no TDS deduction was required under section 195 of the Income Tax Act. The Tribunal emphasized the lack of territorial nexus to tax the services as royalty or fees for technical services under the Act, supporting the assessee's position. en-us Fri, 04 Dec 2020 00:00:00 +0530 Fri, 11 Dec 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401596 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of export commission payment to non-resident agents for services rendered outside India. It was held that such payments were not taxable in India, and no TDS deduction was required under section 195 of the Income Tax Act. The Tribunal emphasized the lack of territorial nexus to tax the services as royalty or fees for technical services under the Act, supporting the assessee's position. Case-Laws Income Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401596