https://www.taxtmi.com/highlights?id=56799 TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the income received or deemed to be received in India as well as accrues or arises or is deemed to accrue or arise in India. - No TDS liability - Additions deleted - AT en-us Fri, 19 Feb 2021 16:27:36 +0530 Fri, 19 Feb 2021 16:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56799 TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the income received or deemed to be received in India as well as accrues or arises or is deemed to accrue or arise in India. - No TDS liability - Additions deleted - AT Highlights Income Tax Fri, 19 Feb 2021 16:27:36 +0530 https://www.taxtmi.com/highlights?id=56799