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2016 (3) TMI 1075 - HC - Income TaxTDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of tax at source on payments of commission to non-resident sales agents - Held that:- Before effecting deduction at source one of the aspects to be examined is whether such income is taxable in terms of the Income Tax Act. This aspect has not been considered by learned Tribunal while concluding that the Appellant has committed a default in not deducting the tax at source. We find it appropriate, in the interest of justice, to quash and set aside the impugned order of the learned Tribunal to the extent it holds that the Appellant has defaulted in not deducting tax at source and remand the matter to the learned Tribunal to examine the said aspect afresh. The impugned order passed by the learned Tribunal only to the extent it holds that the Appellant has committed default under section 40(a)(ia) of the Income Tax Act, 1961 is quashed and set aside
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