https://www.taxtmi.com/caselaws?id=296256 The Tribunal upheld the decision of the CIT(A), ruling that foreign remittances for freight charges and cargo handling services to non-residents were not subject to Tax Deducted at Source (TDS) under section 195 of the Income Tax Act, 1961. As the services were provided outside India and the recipients had no taxable presence in India, the income was deemed non-taxable in India. Consequently, section 40(a)(i) was found inapplicable for disallowance of expenses, affirming relief to the assessee and emphasizing the significance of service location and income taxability in determining TDS obligations on foreign remittances. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 12 Jul 2021 19:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296256 The Tribunal upheld the decision of the CIT(A), ruling that foreign remittances for freight charges and cargo handling services to non-residents were not subject to Tax Deducted at Source (TDS) under section 195 of the Income Tax Act, 1961. As the services were provided outside India and the recipients had no taxable presence in India, the income was deemed non-taxable in India. Consequently, section 40(a)(i) was found inapplicable for disallowance of expenses, affirming relief to the assessee and emphasizing the significance of service location and income taxability in determining TDS obligations on foreign remittances. Case-Laws Income Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296256