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2019 (2) TMI 230 - AT - Income TaxTDS u/s 195 - non-deduction of TDS with respect to expenditure incurred on overseas commission - M/s. Anvil Corporation, USA a non-resident enterprise acts as an intermediary between the assessee’s company and M/s. Billbang facilitating the business activity of the assessee and the assessee Company is liable to pay commission for it - Held that:- M/s. Anvil Corporation, USA has rendered service to the assessee Company abroad and therefore the facts are identical to the decision rendered by the Hon’ble Jurisdictional Madras High Court in the case CIT vs. Faizan Shoes [2014 (8) TMI 170 - MADRAS HIGH COURT] held that the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of “fees for technical services”, we are the firm view that Section 9 of the Act is not applicable to the case on hand and consequently, Section 195 of the Act does not come into play. - Decided in favour of assessee.
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