TDS u/s 195 - commission paid to export commission agents - payments are for subscription fees for...

TDS u/s 195 - commission paid to export commission agents - payments are for subscription fees for specialized database containing copyright material - when the receipt in the hands of non-residents is not taxable at all, assessee need not to approach the AO for order u/s 195 nor no deduction or deduction at lower rate - AT .....

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