TMI BlogTDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the...TDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the main client of the agent. Therefore, this reasoning of the Ld. CIT(A) cannot be affirmed. The A.O. has also observed that 52% of the revenue of the agent is from non-resident. In our view, 52% of the revenue would not make the agent falling in the category of the working mainly for the non-resident. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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