https://www.taxtmi.com/caselaws?id=302048 The Tribunal upheld the deletion of disallowance u/s.40(a)(i) by the Commissioner of Income-tax(Appeals). It ruled that since the commission earned by non-resident agents for services outside India was not taxable in India, no TDS deduction was required, rejecting the Revenue's argument that the commission had a business connection in India. The Tribunal emphasized that TDS deduction is necessary only when the income is chargeable to tax under the Act, and in this case, the evidence showed the income was not taxable in India. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 02 May 2022 21:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302048 The Tribunal upheld the deletion of disallowance u/s.40(a)(i) by the Commissioner of Income-tax(Appeals). It ruled that since the commission earned by non-resident agents for services outside India was not taxable in India, no TDS deduction was required, rejecting the Revenue's argument that the commission had a business connection in India. The Tribunal emphasized that TDS deduction is necessary only when the income is chargeable to tax under the Act, and in this case, the evidence showed the income was not taxable in India. Case-Laws Income Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302048