https://www.taxtmi.com/caselaws?id=440288 The appeals against orders passed by the National Faceless Appeal Centre regarding the addition of foreign commission without TDS under Section 40(a)(i) of the Income Tax Act for Assessment Years 2012-13, 2013-14, and 2014-15 were dismissed. The ITAT upheld the CIT(A) order, following the Supreme Court's decision that non-resident commission agents not conducting business operations in India are not taxable in India. The commission earned by non-residents for services outside India was deemed not taxable in India, leading to the dismissal of the Revenue's appeals for all three assessment years. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440288 The appeals against orders passed by the National Faceless Appeal Centre regarding the addition of foreign commission without TDS under Section 40(a)(i) of the Income Tax Act for Assessment Years 2012-13, 2013-14, and 2014-15 were dismissed. The ITAT upheld the CIT(A) order, following the Supreme Court's decision that non-resident commission agents not conducting business operations in India are not taxable in India. The commission earned by non-residents for services outside India was deemed not taxable in India, leading to the dismissal of the Revenue's appeals for all three assessment years. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440288