https://www.taxtmi.com/highlights?id=23128 TDS u/s 195 - As disallowance u/s 40(a)(i) is in respect of purchases made from the AEs, which is in no manner connected with the Commission segment, we hold that the assessee is entitled to the benefit provided by article 24 of the DTAA and cannot be visited with the disallowance u/s 40(a)(i) - AT en-us Thu, 28 May 2015 07:46:23 +0530 Thu, 28 May 2015 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23128 TDS u/s 195 - As disallowance u/s 40(a)(i) is in respect of purchases made from the AEs, which is in no manner connected with the Commission segment, we hold that the assessee is entitled to the benefit provided by article 24 of the DTAA and cannot be visited with the disallowance u/s 40(a)(i) - AT Highlights Income Tax Thu, 28 May 2015 07:46:23 +0530 https://www.taxtmi.com/highlights?id=23128