https://www.taxtmi.com/caselaws?id=410923 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both issues. It held that the commission paid to non-residents for services outside India was not subject to TDS, and non-compete fees were depreciable as intangible assets. The Tribunal's ruling aligned with established legal principles and precedent, offering a comprehensive resolution to the matters raised by the Revenue. en-us Thu, 29 Jul 2021 00:00:00 +0530 Thu, 12 Aug 2021 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410923 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both issues. It held that the commission paid to non-residents for services outside India was not subject to TDS, and non-compete fees were depreciable as intangible assets. The Tribunal's ruling aligned with established legal principles and precedent, offering a comprehensive resolution to the matters raised by the Revenue. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410923