Court Rules No Tax Deduction Required for Foreign Commission Payments u/s 195 of Income Tax Act.

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....TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any permanent establishments in India. Further the commission was remitted to them directly outside India. - The issue is squarely covered in favor of the assessee that foreign commission paid to foreign agents no tax is required to be deducted u/s 195 - AT....