TMI Blog2004 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... a – therefore, there may not be any need to deduct tax at source u/s 195 in respect of payments made to them by way of Commission on export earnings and Retainer fees - 543 OF 2001 - - - Dated:- 5-5-2004 - Hon'ble Mr. Justice Syed Shah Mohammed Quadri (Chairman), Mr. K.D. Singh (Member) and Mr. K.D. Gupta (Member) RULING (By Mr. Justice Syed Shah Mohammed Quadri) - None appears for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gencies are: * Flexifinity S.A.R.L., France * Hi Tech Ottawa.com, Canada * Tele Soft Inc., USA 3. The applicant agreed to pay retainer fees and commission to the first two aforementioned companies and only commission to the third company who are staying outside India. It added that none of them have any office or any business operation in India. The applicant company is however earning f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived in India. He relies also on CBDT circular No. 786 dated February 7, 2000 which states, inter alia, that no tax under section 195 of the Act is deductible. He has conceded, relying upon the above mentioned circulars of the CBDT, that no tax can be deducted at source on the payment made by the applicant to the aforementioned three non-resident companies. 5. A letter of the applicant is brou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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