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2016 (7) TMI 18 - AT - Income TaxTDS u/s 194H - TDS liability on charges paid by the assessee to the bank for using credit card facilities - Held that:- No TDS liability in respect of payments made to banks for using credit card swiping machines. See The Commissioner of Income Tax-II Versus JDS Apparels Private Limited [2014 (11) TMI 732 - DELHI HIGH COURT ] - Decided in favour of assessee.
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