Assessee Challenges Disallowance u/s 40(a)(i) for Non-Deduction of Tax on Overseas Agent Payments u/s 195.

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....Disallowance u/s 40(a)(i) - TDS u/s 195 - the assessee paid certain amounts to overseas agents for procurement of export orders. The agents have not provided any managerial/technical services - No TDS - AT....