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2016 (11) TMI 1150 - ITAT MUMBAITDS u/s 195 - Non deduction of tds on overseas commission - Held that:- It is not in dispute that the assessee paid the commission for the services rendered outside India which is not taxable in India. Therefore, the assessee is not under obligation to deduct the TDS u/s.40(a)(ia) of the Act. Accordingly this issue is decided in favour of the assessee.
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