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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Foreign agent is not providing any technical service for the ...

Case Laws     Income Tax

December 23, 2015

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

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