https://www.taxtmi.com/caselaws?id=426973 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the Revenue's appeal regarding the disallowance of commission expenses under section 40(a)(i) of the Income Tax Act for the Assessment Year 2016-17. The commission payments to non-residents for services provided outside India were deemed not taxable in India, following precedents and legal principles. The obligation to deduct tax at source under Section 195 did not apply in this case, leading to the deletion of the disallowance made by the Assessing Officer. en-us Wed, 03 Aug 2022 00:00:00 +0530 Tue, 30 Aug 2022 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426973 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the Revenue's appeal regarding the disallowance of commission expenses under section 40(a)(i) of the Income Tax Act for the Assessment Year 2016-17. The commission payments to non-residents for services provided outside India were deemed not taxable in India, following precedents and legal principles. The obligation to deduct tax at source under Section 195 did not apply in this case, leading to the deletion of the disallowance made by the Assessing Officer. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426973