Non-resident foreign agents' commission for services outside India cannot be disallowed due to under-invoicing or non-disclosure.

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Full Text of the Document

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....Dis-allowance of the commission paid to non-resident foreign agents - under invoicing - Non disclosure of Commission to the agent paid at the time of import - There is no tax effect whatsoever by reason of the expenditure made by foreign buyers by way of commission paid outside India. - Claim cannot be denied.....