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    <title>Non-compliance with Section 40(a)(i): Indian agent&#039;s commission for Hong Kong entity requires TDS deduction, confirms tax authorities.</title>
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    <description>Non-compliance of the provisions of section 40(a)(i) - commission payments received by the Indian agent on behalf of the Hong Kong entity in India - Non deduction of TDS - The inevitable conclusion in law is that the commission payments are liable to tax in India - Additions confirmed - HC</description>
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