https://www.taxtmi.com/caselaws?id=414086 The Tribunal ruled in favor of the assessee, setting aside the disallowance of commission paid to a non-resident foreign payee. The Tribunal held that the commission was not taxable in India under the Double Taxation Avoidance Agreement (DTAA) with France, and thus no Tax Deducted at Source (TDS) was required. The disallowance under Section 40(a)(i) was deemed inapplicable, and the appeal of the assessee was allowed, overturning the decisions of the CIT(A) and the Assessing Officer. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414086 The Tribunal ruled in favor of the assessee, setting aside the disallowance of commission paid to a non-resident foreign payee. The Tribunal held that the commission was not taxable in India under the Double Taxation Avoidance Agreement (DTAA) with France, and thus no Tax Deducted at Source (TDS) was required. The disallowance under Section 40(a)(i) was deemed inapplicable, and the appeal of the assessee was allowed, overturning the decisions of the CIT(A) and the Assessing Officer. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414086