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2016 (4) TMI 1344 - AT - Income TaxTDS u/s 194H - amount held by the banks / credit card agencies as collection charges in respect of credit services provided - addition made u/s 201(1)/201(1A) fr non deduction of TDS - Held that:- As perused the cited judgment in the case of JDS Apparels (P) Ltd (2014 (11) TMI 732 - DELHI HIGH COURT) and find the same is relevant for the proposition that "Commission to bank on payments received from customers who had made purchases through credit cards is not liable to TDS under section 194H of the Act". Considering all we are of the opinion, the decision taken by the CIT (A) is fair and reasonable and it does not call for any interference. Accordingly, grounds raised by the Revenue are dismissed.
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