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2016 (2) TMI 786 - AT - Income TaxTDS u/s 194H - non deduction of the tax at source on payment of discount/commission charges - Held that:- We find that the issue is squarely covered in favour of the assessee by the decision of co-ordinate Bench of this Tribunal in the case of Jet Airways India Ltd. (2013 (8) TMI 586 - ITAT MUMBAI) whereby it was held that the credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H of the Act, and therefore no tax is required to be deducted at source on the same u/s 194H of the Act. - Decided in favour of assessee.
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