https://www.taxtmi.com/caselaws?id=798004 TDS default claims involving commission paid to overseas agents without a permanent establishment in India require factual verification where supporting material on commission payments and tax deduction is available. Technical rejection of objections merely because they relate to the original TDS order rather than the rectification order does not address whether the payments attracted withholding tax. The matter was restored to the Assessing Officer to verify the evidence and decide afresh after allowing a final opportunity to substantiate the claim. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798004 TDS default claims involving commission paid to overseas agents without a permanent establishment in India require factual verification where supporting material on commission payments and tax deduction is available. Technical rejection of objections merely because they relate to the original TDS order rather than the rectification order does not address whether the payments attracted withholding tax. The matter was restored to the Assessing Officer to verify the evidence and decide afresh after allowing a final opportunity to substantiate the claim. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798004