https://www.taxtmi.com/highlights?id=66457 TDS u/s 195 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted TDS in terms of Sec.195 - Since, the assessee has failed to deduct TDS when payment made to non-resident, the AO has rightly disallowed said payment u/s.40(a)(i) of the Act. - AT en-us Wed, 09 Nov 2022 12:44:13 +0530 Wed, 09 Nov 2022 12:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66457 TDS u/s 195 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted TDS in terms of Sec.195 - Since, the assessee has failed to deduct TDS when payment made to non-resident, the AO has rightly disallowed said payment u/s.40(a)(i) of the Act. - AT Highlights Income Tax Wed, 09 Nov 2022 12:44:13 +0530 https://www.taxtmi.com/highlights?id=66457