https://www.taxtmi.com/highlights?id=45766 Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas agent is not income chargeable to tax in India then there was no obligation on assessee to deduct TDS u/s 195 - disallowance u/s 40(a)(ia) not attracted en-us Tue, 09 Apr 2019 06:44:10 +0530 Tue, 09 Apr 2019 06:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45766 Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas agent is not income chargeable to tax in India then there was no obligation on assessee to deduct TDS u/s 195 - disallowance u/s 40(a)(ia) not attracted Highlights Income Tax Tue, 09 Apr 2019 06:44:10 +0530 https://www.taxtmi.com/highlights?id=45766