https://www.taxtmi.com/highlights?id=53359 TDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the main client of the agent. Therefore, this reasoning of the Ld. CIT(A) cannot be affirmed. The A.O. has also observed that 52% of the revenue of the agent is from non-resident. In our view, 52% of the revenue would not make the agent falling in the category of the working mainly for the non-resident. en-us Mon, 11 May 2020 11:51:04 +0530 Mon, 11 May 2020 11:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53359 TDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the main client of the agent. Therefore, this reasoning of the Ld. CIT(A) cannot be affirmed. The A.O. has also observed that 52% of the revenue of the agent is from non-resident. In our view, 52% of the revenue would not make the agent falling in the category of the working mainly for the non-resident. Highlights Income Tax Mon, 11 May 2020 11:51:04 +0530 https://www.taxtmi.com/highlights?id=53359