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2018 (11) TMI 1051 - AT - Income TaxTDS u/s 195 - non deduction of tds on commission paid - Held that:- The sum paid to the foreign agents for commission is not chargeable to tax in their hands in India and accordingly said expenditure is not liable to deduction of tax at source. Hence, in our opinion order of the Ld. CIT(A) on the issue in dispute is well reasoned and we do not find any error in the same . The disallowance made under section 40(a)(i) is thus accordingly directed to be deleted. The grounds raised by the Revenue are accordingly dismissed.
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