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2018 (6) TMI 1533 - AT - Income TaxTDS u/s 194H - non deduction of tds on credit card commission expenses by bank - Held that:- Following this Tribunal in the case of Trident Automobiles (P.) Ltd., (2015 (7) TMI 406 - ITAT BANGALORE) and M/s. Mysore Saree Udyog Pvt. Ltd. (2015 (6) TMI 62 - ITAT BANGALORE) we uphold the order of the ld. CIT(A) in holding that payments on account of credit card charges deducted by Banks are not in the nature of commission and therefore no deduction of tax at source thereon is warranted, as the provisions of sec. 194H of the Act are not applicable or attracted in the matter. - Decided in favour of assessee
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