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TDS - 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 - Section 9 of the Act is not applicable to the case on hand and section 195 of the Act does not come into play - Tri

Income Tax - TDS - 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 techn .....

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