February 04, 2026 : The Ahmedabad Bench of the Income Tax Appellate Tribunal has dismissed the Revenue’s appeal against Jagson Colorchem Limited, holding that commission paid to foreign agents for services rendered outside India is not chargeable to tax in Read more…
Tag: Section 40(a)(i)
January 06, 2026 : The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed cross-appeals filed by the Revenue and the assessee in a detailed ruling on tax deduction at source obligations for cross-border payments made towards Read more…