TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission ...

Case Laws Income Tax

November 17, 2020

TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT

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TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission ...

Case Laws Income Tax

November 17, 2020

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