Export Commission to HMCL Not Considered Royalty or Technical Fee; No Disallowance u/s 40(a)(i.

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....TDS u/s 195 - The payment of export commission by the Assessee to HMCL was not in the nature of payment of royalty or fee for technical services attracting disallowance under Section 40 (a) (i) of the Act. - HC....