https://www.taxtmi.com/highlights?id=54825 TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) - there is no evidence that the non-resident agent has rendered any managerial service to the assessee and the agreement indicates only services on commission basis. Accordingly, provisions of section 195 are not attracted on payment of reimbursement of expenses made to its agent in UAE. - AT en-us Fri, 18 Sep 2020 17:42:03 +0530 Fri, 18 Sep 2020 17:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54825 TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) - there is no evidence that the non-resident agent has rendered any managerial service to the assessee and the agreement indicates only services on commission basis. Accordingly, provisions of section 195 are not attracted on payment of reimbursement of expenses made to its agent in UAE. - AT Highlights Income Tax Fri, 18 Sep 2020 17:42:03 +0530 https://www.taxtmi.com/highlights?id=54825