https://www.taxtmi.com/highlights?id=96153 Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT en-us Mon, 19 Jan 2026 07:36:44 +0530 Mon, 19 Jan 2026 07:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96153 Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT Highlights Income Tax Mon, 19 Jan 2026 07:36:44 +0530 https://www.taxtmi.com/highlights?id=96153