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2019 (4) TMI 2127 - AT - Income TaxTDS u/s 194J on payment of PSF[Passenger Service Fee] - HELD THAT:- As decided in assessee own case year 2012-13 [2019 (3) TMI 278 - ITAT DELHI] PSF cannot be considered to be a payment made by the assessee airline. PSF is a payment made by the passenger which is only routed through the assessee airline. It is undisputed that the amount handed over by the assessee airline to the Airport Operators has also not been claimed as expenditure by the asssesee in its books of account. See Jet Airways [2017 (1) TMI 899 - BOMBAY HIGH COURT] PSF is a statutory levy and the assessee airline is only acting as a conduit between the embarking passengers and the Central Government Agency. Clearly therefore, even the provisions of section 194J of the Act would not apply. Assessee was not required to deduct TDS u/s 194J on payment of PSF account of PSF. Decided against revenue. TDS u/s 194H - amounts retained by various banks for credit card commission - HELD THAT:- The issues involved in the present appeals are covered by the judgment of JDS Apparels (P.) Ltd [2014 (11) TMI 732 - DELHI HIGH COURT] wherein held that the assessee was not required to deduct TDS on charges retained by Bank / credit card agencies out of the sale consideration of tickets booked through credit / debit cards. It is held that provision of section 194H are not attracted. Decided against revenue.
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