https://www.taxtmi.com/highlights?id=57443 TDS u/s 195 - commission paid outside India - disallowance made under Section 40(a)(i) - the Associated Enterprises has rendered services out of India in the form of placing orders with the manufacturers who are already outside India. The commission was paid to Associate Enterprises out of India. No taxing event has taken place within the territories of India - ITAT rightly deleted the additions - HC en-us Fri, 02 Apr 2021 16:37:20 +0530 Fri, 02 Apr 2021 16:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57443 TDS u/s 195 - commission paid outside India - disallowance made under Section 40(a)(i) - the Associated Enterprises has rendered services out of India in the form of placing orders with the manufacturers who are already outside India. The commission was paid to Associate Enterprises out of India. No taxing event has taken place within the territories of India - ITAT rightly deleted the additions - HC Highlights Income Tax Fri, 02 Apr 2021 16:37:20 +0530 https://www.taxtmi.com/highlights?id=57443