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2014 (6) TMI 643 - AT - Income TaxDisallowance u/s 40(a)(i) of the Act – Non-deduction of TDS u/s 195 – Held that:- No evidence has been placed on record to allege any misreading of evidence by the CIT(A) - assessee’s overseas agents do not have any permanent establishment in India - The assessee and its agents had executed agreements for procuring export orders and furnishing of upto date information about fashion and market trends - Services have been rendered outside India - The reimbursements in the nature of export commission have also been paid overseas -neither any services nor payment have taken place in Indian territory - no evidence proving that the agents had provided or made available any technical services has been filed - the Revenue’s mere plea that the assessee’s obligation of export commission attracts 9 r.w.s 195 does not deserve acceptance – relying upon Commissioner of Income Tax Versus M/s. T. Abdul Wahid & Company, M/s. Farida Leather Company [2014 (6) TMI 463 - ITAT CHENNAI] – Decided against Revenue.
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