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2015 (5) TMI 1176 - AT - Income TaxTDS u/s 194H - payment of commission on credit cards to various banks - Held that:- CIT (Appeals) examined the facts and by following the decision in the case of Ahmedabad Stamp Vendors Association vs UOI [2002 (6) TMI 32 - GUJARAT HIGH COURT] and Tata Tele Services Ltd. vs DCIT (TDS) 2013 (1) TMI 480 - ITAT BANGALORE], wherein, it was held that there is no requirement of making TDS on the commission retained by Card Companies, opined that the provisions of section 40(a)(ia) r.w.s 194H of the Act are not applicable, deleted the addition. We find no infirmity in the conclusion of the ld. Commissioner of Income Tax (Appeals) under the facts available on record - Decided in favour of assessee.
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