https://www.taxtmi.com/caselaws?id=802122 Tax deduction at source on sales commission paid to foreign agents applies only where the remittance is income chargeable to tax in India. Commission paid to agents operating outside India, without a business connection or establishment in India, for services rendered abroad and received abroad through authorised banking channels, neither accrues nor arises in India and is not received in India. Such payments therefore do not trigger withholding obligations, and consequential liability for failure to deduct tax at source is unsustainable. en-us Wed, 21 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802122 Tax deduction at source on sales commission paid to foreign agents applies only where the remittance is income chargeable to tax in India. Commission paid to agents operating outside India, without a business connection or establishment in India, for services rendered abroad and received abroad through authorised banking channels, neither accrues nor arises in India and is not received in India. Such payments therefore do not trigger withholding obligations, and consequential liability for failure to deduct tax at source is unsustainable. Case-Laws Income Tax Wed, 21 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802122