The Dispute Resolution Panel had also observed that the agreements with overseas agent did not signify that any quality checks of the products were carried out by foreign commission agents. Thus, in the absence of any services of technical nature, the commission payments to selling agents outside India were outside the ambit of provisions of section 9(1)(vii) read with section 5 of the Act. The property in goods was transferred in overseas jurisdiction. When the overseas agents were paid commission for securing orders, and such services were utilised for the purpose of making or earning income from a source outside India, the assessee is  under no obligation to comply with provisions of section 195 of the Act for the reasons that commission paid to overseas agents was not taxable under the Act. The Assessing Officer is   not justified to disallow the commission expenses under section 40(a)(i) of the Act. (AY. 2017-18)