https://www.taxtmi.com/highlights?id=70570 Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of services rendered outside of India and related to earning of income outside of India by the assessee cannot be subject to TDS under the Act. - AT en-us Mon, 26 Jun 2023 08:41:41 +0530 Mon, 26 Jun 2023 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70570 Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of services rendered outside of India and related to earning of income outside of India by the assessee cannot be subject to TDS under the Act. - AT Highlights Income Tax Mon, 26 Jun 2023 08:41:41 +0530 https://www.taxtmi.com/highlights?id=70570