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2018 (5) TMI 1601 - AT - Income TaxTDS u/s 195 r.w.s 40(a)(i) - commission expenses for the services rendered by the foreign commission agents in connection with its business - non deduction of tds - identification of the parties, details of payment & services rendered not furnished - Income accrued in India - Held that:- It is not the case of Revenue that payment was made by assessee on account of technical services rendered by the foreign agents - Commission income in the hands of foreign agent is not chargeable to tax in India - income shall be not deemed to accrue or arise in India as there in no business connection in India - CIT vs. Farida Leather Co [2016 (2) TMI 798 - MADRAS HIGH COURT]. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision of section 195 of the Act does not arise. Accordingly, we do not find any reason to interfere in the order of ld. CIT-A. - Decided in favour of assessee.
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