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2018 (11) TMI 1644 - AT - Income TaxTDS u/s 195 - disallowance of commission to foreign agents for non deduction of TDS - taxability in India - as per AO in terms of the provision of Section 9(1)(vii) such payments are chargeable to tax and therefore assessee is required to deduct TDS on such remittances - HELD THAT:- We do not hesitate to conclude that the commission income in the hands of the foreign agents is not chargeable tax in India in the present facts and circumstances of the case and therefore the assessee is not liable to deduct TDS. The observation made by the Learned CIT(A) does not call for any interference in view of the above conclusion made by us respectfully following the judgments passed by the Co-ordinate Bench as well as judgment passed by the Apex Court we are therefore find no merit in the appeal preferred by the Revenue. Hence, same is dismissed.
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