Disallowance u/s 40(a)(ia) - commission paid to foreign agents ...

Case Laws Income Tax

April 9, 2019

Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas agent is not income chargeable to tax in India then there was no obligation on assessee to deduct TDS u/s 195 - disallowance u/s 40(a)(ia) not attracted

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Disallowance u/s 40(a)(ia) - commission paid to foreign agents ...

Case Laws Income Tax

April 9, 2019

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