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Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]
The Ahmedabad Income Tax Appellate Tribunal (ITAT) has held that commission paid to non-resident agents for services rendered entirely outside India...
Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]
The decision came in an appeal for AY 2012-13, where the AO had disallowed ₹90.39 lakh under Section 40(a)(ia) for non-deduction of TDS on overseas commission payments. The Tribunal reiterated that income not chargeable to tax in India cannot trigger withholding obligations
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![No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101286-cestat-chandigarh-himuda-service-tax-taxscan.webp "No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]")
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Navasree A.M
