TDS u/s 195 - Disallowance of commission expenditure paid to ...
Case Laws Income Tax
June 22, 2021
TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any permanent establishments in India. Further the commission was remitted to them directly outside India. - The issue is squarely covered in favor of the assessee that foreign commission paid to foreign agents no tax is required to be deducted u/s 195 - AT
View Source