https://www.taxtmi.com/caselaws?id=472387 Commission paid to non-resident export agents is not disallowable for failure to withhold tax where the agents have no permanent establishment in India and render no services in India. In those circumstances, the commission is not taxable in India and no withholding obligation arises. Sample design and development charges paid to foreign parties are likewise not disallowable where the amendment to the taxability provision relied upon was not in force when payment was made. A later amendment cannot impose a withholding obligation for an earlier period when compliance was impossible at the time of payment. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472387 Commission paid to non-resident export agents is not disallowable for failure to withhold tax where the agents have no permanent establishment in India and render no services in India. In those circumstances, the commission is not taxable in India and no withholding obligation arises. Sample design and development charges paid to foreign parties are likewise not disallowable where the amendment to the taxability provision relied upon was not in force when payment was made. A later amendment cannot impose a withholding obligation for an earlier period when compliance was impossible at the time of payment. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472387