https://www.taxtmi.com/caselaws?id=441316 The HC upheld the Tribunal's decision to dismiss the Revenue's appeal under Section 260A of the Income Tax Act, 1961, concerning the disallowance of expenses due to non-deduction of TDS. The case involved a sum of Rs. 4,13,48,057 paid as commission to overseas agents. The HC agreed with the Tribunal that since the services were rendered outside India, the income did not accrue in India, and thus, no TDS was required. The court found no substantial question of law and dismissed the Revenue's appeal, affirming that the non-resident agents were not liable for tax under the Act. en-us Fri, 28 Jul 2023 00:00:00 +0530 Wed, 25 Oct 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441316 The HC upheld the Tribunal's decision to dismiss the Revenue's appeal under Section 260A of the Income Tax Act, 1961, concerning the disallowance of expenses due to non-deduction of TDS. The case involved a sum of Rs. 4,13,48,057 paid as commission to overseas agents. The HC agreed with the Tribunal that since the services were rendered outside India, the income did not accrue in India, and thus, no TDS was required. The court found no substantial question of law and dismissed the Revenue's appeal, affirming that the non-resident agents were not liable for tax under the Act. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441316