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No TDS Deductible On Commission Payment To Non-Resident Agent Overseas: Delhi High Court

The Delhi High Court has held that commission payments to non-resident agents overseas are not chargeable to tax and there is no TDS required to be deducted under Section 195 of the Income Tax Act.The. ....

Justice Amit Mahajan , Justice Vibhu Bakhru , Maharani Enterprises , Delhi High Court , Income Tax , Income Tax Act , Assessing Officer , Income Tax Appellate , On Resident Agent ,