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    <title>Foreign Agent&#039;s Commission Not Taxable as Technical Service Fee, No Tax Deduction Needed u/s 195.</title>
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    <description>Foreign agent is not providing any technical service for the purpose of running of the business of the assessee in India. Therefore, the commission paid to the agent is not a fee for technical service, hence, the assessee is not liable to deduct tax u/s 195 - AT</description>
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      <description>Foreign agent is not providing any technical service for the purpose of running of the business of the assessee in India. Therefore, the commission paid to the agent is not a fee for technical service, hence, the assessee is not liable to deduct tax u/s 195 - AT</description>
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