Commission Paid to Nonresidents for Overseas Sales Not Taxable u/s 40(a)(ia) of Income Tax Act.

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....TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee outside of India, the services have been rendered outside of India and the payments have been made outside of India. - Similarly the exhibition expenses have been paid in respect of participation in various exhibitions held outside of India and even the testing charges have been paid for testing services outside of India. - No Additions - AT....