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2012 (3) TMI 420 - AT - Income TaxTDS u/s 195 - Held that:- In this case, since the commission was paid to a non-resident agents for the services rendered outside India, such payments are not chargeable to tax in India and therefore, the provisions of section 195 are not applicable. We direct the Assessing Officer to delete the disallowance of commission paid to non-resident agents. Appeal of the assessee is allowed.
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