https://www.taxtmi.com/caselaws?id=309046 The Tribunal dismissed the revenue's appeal against the deletion of addition on account of non-deduction of TDS under section 40(a)(ia) of the Income Tax Act. The decision upheld that foreign agency commissions for services rendered outside India are not subject to TDS, referencing relevant case laws and emphasizing the importance of income source for taxation. The judgment aligned with the principle that income originating outside India is not taxable under sections 5 and 9 of the Act, leading to the deletion of the addition in favor of the assessee. en-us Tue, 09 Oct 2018 00:00:00 +0530 Tue, 08 Aug 2023 21:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309046 The Tribunal dismissed the revenue's appeal against the deletion of addition on account of non-deduction of TDS under section 40(a)(ia) of the Income Tax Act. The decision upheld that foreign agency commissions for services rendered outside India are not subject to TDS, referencing relevant case laws and emphasizing the importance of income source for taxation. The judgment aligned with the principle that income originating outside India is not taxable under sections 5 and 9 of the Act, leading to the deletion of the addition in favor of the assessee. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309046