https://www.taxtmi.com/caselaws?id=794326 Commission payments to non-residents and travel agents were held, on the facts found, not to attract deduction under section 195 where the assessee had filed Form 15CB, submitted TDS returns, deducted tax wherever applicable, and otherwise complied with the Act and relevant DTAA requirements. Because the record did not show non-compliance in the tax audit report and the payments were not chargeable to tax under section 195, the payer could not be treated as an assessee in default under section 201. The Court also noted that no substantial question of law arose. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794326 Commission payments to non-residents and travel agents were held, on the facts found, not to attract deduction under section 195 where the assessee had filed Form 15CB, submitted TDS returns, deducted tax wherever applicable, and otherwise complied with the Act and relevant DTAA requirements. Because the record did not show non-compliance in the tax audit report and the payments were not chargeable to tax under section 195, the payer could not be treated as an assessee in default under section 201. The Court also noted that no substantial question of law arose. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794326