Disallowance u/s 40(a)(i) - Non deduction of TDS - sales ...

Case Laws Income Tax

June 26, 2023

Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of services rendered outside of India and related to earning of income outside of India by the assessee cannot be subject to TDS under the Act. - AT

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Disallowance u/s 40(a)(i) - Non deduction of TDS - sales ...

Case Laws Income Tax

June 26, 2023

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