https://www.taxtmi.com/caselaws?id=459206 The ITAT Rajkot allowed the assessee's appeal regarding TDS obligations under section 195 and disallowance under section 40(a)(ia). The tribunal held that sales commission paid to non-residents without business connection in India for export-related services did not require TDS deduction. The department had accepted similar payments in subsequent years 2013-14 and 2018-19, supporting the assessee's position. Similarly, sale promotion expenses paid to non-residents for services rendered outside India at business fares in USA were not subject to TDS requirements, as the non-resident had no business connection in India and services were provided abroad. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 04 Dec 2024 21:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459206 The ITAT Rajkot allowed the assessee's appeal regarding TDS obligations under section 195 and disallowance under section 40(a)(ia). The tribunal held that sales commission paid to non-residents without business connection in India for export-related services did not require TDS deduction. The department had accepted similar payments in subsequent years 2013-14 and 2018-19, supporting the assessee's position. Similarly, sale promotion expenses paid to non-residents for services rendered outside India at business fares in USA were not subject to TDS requirements, as the non-resident had no business connection in India and services were provided abroad. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459206