TDS - the services rendered by the non-resident agent can at ...
Non-resident agent services for export commitments not classified as technical services; Section 195 TDS not applicable.
June 17, 2016
Case Laws Income Tax AT
TDS - the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services - Section 9 of the Act is not applicable to the case on hand and section 195 of the Act does not come into play - AT
View Source