TMI BlogForeign agent is not providing any technical service for the purpose of running of the business of the...Foreign agent is not providing any technical service for the purpose of running of the business of the assessee in India. Therefore, the commission paid to the agent is not a fee for technical service, hence, the assessee is not liable to deduct tax u/s 195 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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