https://www.taxtmi.com/caselaws?id=295331 The Tribunal upheld the decision that the commission paid to foreign agents was not taxable in India under Section 5(2)(b) read with Section 9(1)(i) of the Income Tax Act. There was no obligation to deduct tax at source under Section 195(2) as the income was not chargeable in India. The genuineness of commission payments and services rendered by foreign agents was established with proper documentation. The appeal by the Revenue was dismissed, affirming the non-taxability of the commission payments and the legitimacy of the transactions. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 29 May 2021 08:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295331 The Tribunal upheld the decision that the commission paid to foreign agents was not taxable in India under Section 5(2)(b) read with Section 9(1)(i) of the Income Tax Act. There was no obligation to deduct tax at source under Section 195(2) as the income was not chargeable in India. The genuineness of commission payments and services rendered by foreign agents was established with proper documentation. The appeal by the Revenue was dismissed, affirming the non-taxability of the commission payments and the legitimacy of the transactions. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295331