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Commission paid to NR agents for export not liable to tax in India

May 13, 2019[2019] 105 taxmann.com 41 (Ahmedabad - Trib.)

IT/ILT: Where services were rendered outside India, payments were made outside India and there was no permanent establishment or business connection of payees in India, commission paid to non-resident agents was not liable to tax under provisions of Act

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