No disallowance for commission paid to NR if tax wasn’t withheld therefrom because NR didn’t have a

IT/ILT: Where assessee relying upon Circular No. 786, dated 7-2-2000, paid commission to non-resident without deducing tax at source taking a plea that parties to whom commission was paid, did not have permanent establishment in India nor had they rendered any technical services, in view of failure of revenue to bring any contrary material on record, payments in question could not be disallowed on account of non-deduction of tax at source