https://www.taxtmi.com/highlights?id=55530 TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT en-us Tue, 17 Nov 2020 11:20:00 +0530 Tue, 17 Nov 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55530 TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT Highlights Income Tax Tue, 17 Nov 2020 11:20:00 +0530 https://www.taxtmi.com/highlights?id=55530