https://www.taxtmi.com/caselaws?id=786116 Commission paid to non-resident agents for services rendered outside India was not chargeable to tax in India because no finding showed that the services were performed in India or that the income accrued or arose in India under sections 4, 5 and 9 of the Income-tax Act, 1961. As tax was not deductible at source under section 195, disallowance under section 40(a)(i) could not be made merely because no tax was withheld. The Tribunal applied the settled principle that such foreign commission is outside Indian tax net when the services are rendered abroad, and upheld the assessee's position. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786116 Commission paid to non-resident agents for services rendered outside India was not chargeable to tax in India because no finding showed that the services were performed in India or that the income accrued or arose in India under sections 4, 5 and 9 of the Income-tax Act, 1961. As tax was not deductible at source under section 195, disallowance under section 40(a)(i) could not be made merely because no tax was withheld. The Tribunal applied the settled principle that such foreign commission is outside Indian tax net when the services are rendered abroad, and upheld the assessee's position. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786116