https://www.taxtmi.com/caselaws?id=466453 Commission payments to non-resident foreign agents for overseas sales were accepted as bona fide, allowable business expenditure under section 37 after production of agreements, CA certificates, invoices, bank records and declarations of no permanent establishment; consequently the expenses were disallowed no further. On whether failure to deduct tax under section 195/triggering section 40(a)(i) applied, the tribunal relied on precedents holding such commission income accrues from services rendered outside India and is not taxable in India, so withholding obligations did not arise and the revenue appeal was dismissed. en-us Fri, 08 Feb 2019 00:00:00 +0530 Thu, 05 Feb 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466453 Commission payments to non-resident foreign agents for overseas sales were accepted as bona fide, allowable business expenditure under section 37 after production of agreements, CA certificates, invoices, bank records and declarations of no permanent establishment; consequently the expenses were disallowed no further. On whether failure to deduct tax under section 195/triggering section 40(a)(i) applied, the tribunal relied on precedents holding such commission income accrues from services rendered outside India and is not taxable in India, so withholding obligations did not arise and the revenue appeal was dismissed. Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466453