https://www.taxtmi.com/caselaws?id=403488 The Tribunal upheld the deletion of the addition made under Section 40(a)(ia) of the Income Tax Act, 1961, regarding commission expenses paid to foreign agents. It determined that the commission payments did not constitute "fees for technical services" under Sections 9 and 195 of the Act. The Tribunal also found that Tax Deducted at Source (TDS) was not applicable as the services were rendered and payments were received outside India. The decision aligned with previous rulings and emphasized that commission payments for order procurement do not qualify as technical services. en-us Fri, 29 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 07:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403488 The Tribunal upheld the deletion of the addition made under Section 40(a)(ia) of the Income Tax Act, 1961, regarding commission expenses paid to foreign agents. It determined that the commission payments did not constitute "fees for technical services" under Sections 9 and 195 of the Act. The Tribunal also found that Tax Deducted at Source (TDS) was not applicable as the services were rendered and payments were received outside India. The decision aligned with previous rulings and emphasized that commission payments for order procurement do not qualify as technical services. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403488