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2015 (12) TMI 1121 - AT - Income TaxTDS u/s 194H on the credit and swap charges paid to the bankers - CIT(A) deleted the addition - Held that:- In assessee’s case, the assessee had sold the goods to the customer and payment received through credit care and swap charges at the time of crediting the sale amount in the account of the assessee and service charges were charges by the banks for providing the facility of credit card. The findings given by the ld CIT(A) are not controverted by the ld DR. Therefore, we uphold the order of the ld CIT(A). See Dy. Commissioner of Income tax Versus M/s. Vah Magna Retail (P) Ltd. [2013 (8) TMI 299 - ITAT HYDERABAD] - Decided against revenue
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