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The Tribunal held that contract cancellation charges were part of the regular export business and not speculation. It also held that commission paid to non-residents for services rendered outside India was not subject to TDS under Section 195, thus disallowance under Section 40(a)(ia) was not justified.
The Tribunal held that contract cancellation charges were part of the regular export business and not speculation. It also held that commission paid to non-residents for services rendered outside India was not subject to TDS under Section 195, thus disallowance under Section 40(a)(ia) was not justified.
The Tribunal held that contract cancellation charges were part of the regular export business and not speculation. It also held that commission paid to non-residents for services rendered outside India was not subject to TDS under Section 195, thus disallowance under Section 40(a)(ia) was not justified.