Held that  the assessee-company paid commission to non-resident agents located in UK, Australia, Netherlands, France, UAE, Hong Kong and Germany for canvassing orders and facilitating export transactions and incurred warehousing charges in Europe for storing its finished goods before distribution to foreign buyers, both categories of payments were in nature of business income accruing outside India and, once, payments were not chargeable to tax in India, obligation under section 195 did not arise and, thus, disallowance under section 40(a)(i)  was deleted.(AY. 2017-18)