TMI BlogDisallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered...Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas agent is not income chargeable to tax in India then there was no obligation on assessee to deduct TDS u/s 195 - disallowance u/s 40(a)(ia) not attracted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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