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2015 (8) TMI 1476 - AT - Income TaxAddition u/s 40(a)(ia) - TDS u/s 194H - HELD THAT:- JDS APPARELS PRIVATE LIMITED [2014 (11) TMI 732 - DELHI HIGH COURT] payment of commission to banks with regard to the processing of credit card transactions was not liable to be considered as a ‘commission’ within the meaning of section 194H. The bank does not act as an agent of the assessee while processing the credit card payments and a charge collected by the bank for such service does not amount to ‘commission’ within the meaning of section 194H. In view of the aforesaid Judgment of Hon’ble Delhi High Court in the case of JDS Apparels P. Ltd. (supra), we hereby affirm the conclusion of the CIT(A) to the effect that the impugned disallowance made by the AO by invoking section 40(a)(ia) is unsustainable. Thus, Revenue fails on this Ground also. - Decided against revenue.
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