Overseas Commission Agents Exempt from TDS u/s 195; No Agency Element, Section 194H Inapplicable.

Overseas Commission Agent - Liability For TDS u/s 195 - There is no element of 'agency' to attract the provisions of section 194H - The overseas parties do not sell the goods as agents of the assessee-company - book entries in books of account are not conclusive - AT .....

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