https://www.taxtmi.com/caselaws?id=459545 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decisions on two key issues. Firstly, the Tribunal upheld the deletion of disallowance on export commission paid to foreign agents, agreeing that no income arose in the Indian tax jurisdiction. Secondly, it supported the deletion of disallowance on content and software development expenses, ruling that no TDS was required based on legal precedents. The Tribunal's decision was grounded in legal interpretations and consistency with previous judgments, resulting in a favorable outcome for the assessee. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 18 Dec 2024 10:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459545 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decisions on two key issues. Firstly, the Tribunal upheld the deletion of disallowance on export commission paid to foreign agents, agreeing that no income arose in the Indian tax jurisdiction. Secondly, it supported the deletion of disallowance on content and software development expenses, ruling that no TDS was required based on legal precedents. The Tribunal's decision was grounded in legal interpretations and consistency with previous judgments, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459545