Payments for buying agency services abroad aren't Fees for Technical Services; no TDS or Section 40(a)(i) disallowance.

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Full Text of the Document

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....TDS u/s 195 - buying agency services or FTS - payment in response to buying agency agreement for activities of coordination with the manufacture for procurement of goods by the assessee outside India cannot be classified as FTS and accordingly, not liable for deduction of TDS and disallowance u/s 40(a)(i) is not warranted....