https://www.taxtmi.com/caselaws?id=305655 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the addition made by the AO. It was determined that the commission payments to non-resident agents were not taxable in India, following the precedent set in a prior case for AY 2010-11. The Tribunal found that the expenses constituted commission payments for agency services rendered outside India, not falling under the category of fee for technical services under Section 9(1)(vii) of the Income Tax Act. Consequently, the disallowance under Section 40(a)(i) was deemed unwarranted. en-us Mon, 11 Jan 2021 00:00:00 +0530 Mon, 19 Dec 2022 09:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305655 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the addition made by the AO. It was determined that the commission payments to non-resident agents were not taxable in India, following the precedent set in a prior case for AY 2010-11. The Tribunal found that the expenses constituted commission payments for agency services rendered outside India, not falling under the category of fee for technical services under Section 9(1)(vii) of the Income Tax Act. Consequently, the disallowance under Section 40(a)(i) was deemed unwarranted. Case-Laws Income Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305655