https://www.taxtmi.com/caselaws?id=298345 The Tribunal upheld the CIT(A)'s decision that commission paid to a non-resident agent for export order procurement did not constitute fee for technical services under section 9(1)(vii) of the Income Tax Act, 1961, and was not subject to TDS under section 195. The Revenue's appeal was dismissed as the Tribunal found no reason to overturn the lower court's decision based on legal precedents and the nature of the payment for services rendered outside India. en-us Wed, 27 Mar 2019 00:00:00 +0530 Thu, 28 Oct 2021 08:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298345 The Tribunal upheld the CIT(A)'s decision that commission paid to a non-resident agent for export order procurement did not constitute fee for technical services under section 9(1)(vii) of the Income Tax Act, 1961, and was not subject to TDS under section 195. The Revenue's appeal was dismissed as the Tribunal found no reason to overturn the lower court's decision based on legal precedents and the nature of the payment for services rendered outside India. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298345