https://www.taxtmi.com/caselaws?id=405977 The High Court dismissed the revenue's appeal, upholding the ITAT's decision to set aside the disallowance under Section 40(a)(1) of the Income Tax Act. The Court found that the commission income of non-residents did not accrue or arise in India as the services were rendered and the commission was paid outside India. Therefore, no TDS was required on commission payments to non-residents in this case. en-us Fri, 12 Mar 2021 00:00:00 +0530 Thu, 25 Jun 2026 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405977 The High Court dismissed the revenue's appeal, upholding the ITAT's decision to set aside the disallowance under Section 40(a)(1) of the Income Tax Act. The Court found that the commission income of non-residents did not accrue or arise in India as the services were rendered and the commission was paid outside India. Therefore, no TDS was required on commission payments to non-residents in this case. Case-Laws Income Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405977