https://www.taxtmi.com/caselaws?id=208406 Export commission paid to a non-resident agent for services rendered outside India is generally not chargeable to tax in India, so section 195 does not require tax deduction at source on such payment. Where the factual record does not clearly establish the exact nature of the services or the treaty character of the arrangement, limited verification may still be required. A payment cannot be treated as salary for disallowance under section 40(a)(iii) unless an employer-employee relationship exists; absent that relationship, the salary disallowance is inapplicable. en-us Fri, 18 Nov 2011 00:00:00 +0530 Sat, 14 Jan 2012 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208406 Export commission paid to a non-resident agent for services rendered outside India is generally not chargeable to tax in India, so section 195 does not require tax deduction at source on such payment. Where the factual record does not clearly establish the exact nature of the services or the treaty character of the arrangement, limited verification may still be required. A payment cannot be treated as salary for disallowance under section 40(a)(iii) unless an employer-employee relationship exists; absent that relationship, the salary disallowance is inapplicable. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208406