https://www.taxtmi.com/caselaws?id=297714 The appeal of the Revenue was dismissed, confirming that no Tax Deducted at Source (TDS) was required on commission payments made to foreign agents operating outside India. However, the addition made by the Assessing Officer under section 40(a)(ia) was confirmed for certain parties operating from India. The judgment highlighted that TDS obligations only arise if the payment is chargeable to tax under the Income Tax Act, emphasizing the importance of considering legal provisions and CBDT Circulars in determining TDS requirements. en-us Fri, 18 May 2018 00:00:00 +0530 Sun, 19 Sep 2021 22:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297714 The appeal of the Revenue was dismissed, confirming that no Tax Deducted at Source (TDS) was required on commission payments made to foreign agents operating outside India. However, the addition made by the Assessing Officer under section 40(a)(ia) was confirmed for certain parties operating from India. The judgment highlighted that TDS obligations only arise if the payment is chargeable to tax under the Income Tax Act, emphasizing the importance of considering legal provisions and CBDT Circulars in determining TDS requirements. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297714