Disallowance u/s 40(a)(i) - 'Export Sales Commission' payments ...
Export Sales Commission to Non-Residents: Section 40(a)(i) & Section 195 Apply Only If Taxable in India.
June 24, 2015
Case Laws Income Tax AT
Disallowance u/s 40(a)(i) - 'Export Sales Commission' payments made to the non resident u/s.195 - section 195 would only apply if the payment in question is taxable as income in India and not otherwise - AT
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