https://www.taxtmi.com/caselaws?id=299501 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. It reaffirmed that commission payments to non-resident agents for services outside India were not subject to TDS under Section 195. Therefore, the disallowance under Section 40(a)(ia) was not warranted. The appeal was dismissed on 07th June 2019. en-us Fri, 07 Jun 2019 00:00:00 +0530 Fri, 17 Dec 2021 08:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299501 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. It reaffirmed that commission payments to non-resident agents for services outside India were not subject to TDS under Section 195. Therefore, the disallowance under Section 40(a)(ia) was not warranted. The appeal was dismissed on 07th June 2019. Case-Laws Income Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299501