https://www.taxtmi.com/highlights?id=54505 TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee company was not chargeable to tax in India as the same was neither accrued in India nor received in India and as such was not required to deduct tax at source u/s 195 of the Act. - AT en-us Thu, 27 Aug 2020 11:51:58 +0530 Thu, 27 Aug 2020 11:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54505 TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee company was not chargeable to tax in India as the same was neither accrued in India nor received in India and as such was not required to deduct tax at source u/s 195 of the Act. - AT Highlights Income Tax Thu, 27 Aug 2020 11:51:58 +0530 https://www.taxtmi.com/highlights?id=54505