https://www.taxtmi.com/caselaws?id=801328 Section 195 requires tax withholding only where a remittance is chargeable to tax in India. Commission paid to a non-resident for services rendered outside India is not taxable in India where the recipient has no business operations, office, or permanent establishment in India and no sufficient nexus establishes Indian accrual. Absence of a Tax Residency Certificate may affect treaty relief but does not itself create a domestic tax charge. A Form 15CB description is not conclusive; the underlying agreement, invoices, and actual services determine the remittance's character. Consequently, no withholding obligation or disallowance arises where the commission is not chargeable in India. en-us Mon, 12 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801328 Section 195 requires tax withholding only where a remittance is chargeable to tax in India. Commission paid to a non-resident for services rendered outside India is not taxable in India where the recipient has no business operations, office, or permanent establishment in India and no sufficient nexus establishes Indian accrual. Absence of a Tax Residency Certificate may affect treaty relief but does not itself create a domestic tax charge. A Form 15CB description is not conclusive; the underlying agreement, invoices, and actual services determine the remittance's character. Consequently, no withholding obligation or disallowance arises where the commission is not chargeable in India. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801328