Non-deduction of TDS on the agency commission paid to ...
Non-resident agent commissions exempt from TDS u/s 195; services outside India, no permanent establishment.
March 7, 2015
Case Laws Income Tax AT
Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the services are rendered abroad and the agents have no PE in India. - AT
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