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2015 (3) TMI 5 - AT - Income TaxDisallowance of export commission - non deduction of TDS on the commission paid to non-residents - Held that:- Since the above exports commission relates to services rendered outside India and payment is made outside India, there is no income chargeable to tax in India in the hands of foreign agents and hence the provisions of Section 195 of the Act was not applicable. As in the assessee's own case for Assessment Year 2008-09, the co-ordinate bench of the Tribunal has allowed the export commission to the very same non-resident, so therefore the ld CIT(A) erred in disallowing the said export commission merely on the basis that TDS was not deducted by the assessee. Thus disallowance under section 40(a)(i) was not called for on sales commission paid to non-resident - Decided in favour of assessee.
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