https://www.taxtmi.com/caselaws?id=302049 Commission paid to non-resident agents for export-related services rendered outside India was treated as not chargeable to tax in India because the services were performed abroad and no business connection in India was found; accordingly, tax deduction at source was not required and the disallowance under section 40(a)(i) was deleted. Employees' contributions to PF and ESI paid before filing the return were also held allowable, as the delayed-payment disallowance was not sustainable on the jurisdictional view relied upon. The Revenue's appeal failed and the assessee's cross objection succeeded, resulting in deletion of both disputed disallowances. en-us Fri, 12 Feb 2016 00:00:00 +0530 Tue, 03 May 2022 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302049 Commission paid to non-resident agents for export-related services rendered outside India was treated as not chargeable to tax in India because the services were performed abroad and no business connection in India was found; accordingly, tax deduction at source was not required and the disallowance under section 40(a)(i) was deleted. Employees' contributions to PF and ESI paid before filing the return were also held allowable, as the delayed-payment disallowance was not sustainable on the jurisdictional view relied upon. The Revenue's appeal failed and the assessee's cross objection succeeded, resulting in deletion of both disputed disallowances. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302049