TDS u/s 195 - Assessee paid Commission to foreign agent is not the income chargeable to tax in India....

TDS u/s 195 - Assessee paid Commission to foreign agent is not the income chargeable to tax in India. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision u/s 195 of the Act does not arise. - AT .....

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