https://www.taxtmi.com/caselaws?id=415252 The case involved disputes over TDS deduction on insurance commission, technical services expenses, and foreign travel expenses. The CIT(A) ruled in favor of the respondent, stating no TDS on service tax component of insurance commission, correct TDS under Section 194C for technical services, and TDS on foreign travel expenses. The ITAT upheld the CIT(A) decision, dismissing Revenue's appeal. The court agreed with ITAT on substantial legal questions raised, finding the appeals lacked merit and were dismissed without costs. en-us Fri, 22 Oct 2021 00:00:00 +0530 Fri, 24 Dec 2021 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415252 The case involved disputes over TDS deduction on insurance commission, technical services expenses, and foreign travel expenses. The CIT(A) ruled in favor of the respondent, stating no TDS on service tax component of insurance commission, correct TDS under Section 194C for technical services, and TDS on foreign travel expenses. The ITAT upheld the CIT(A) decision, dismissing Revenue's appeal. The court agreed with ITAT on substantial legal questions raised, finding the appeals lacked merit and were dismissed without costs. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415252