S. 194H No TDS on discount given by IATA agent on Purchase of Ticket by retail customers, group passengers & small time agents

IN THE ITAT COCHIN BENCH Assistant Commissioner of Income-tax (TDS) Versus Al Hind Tours & Travels (P.) Ltd. IT APPEAL NOS. 373-380 (COCH.) OF 2011 [ASSESSMENT YEARS 2006-07 TO 2009-10] DECEMBER 14, 2012 ORDER B.R. Baskaran, Accountant Member These cross appeals are directed against the orders passed by Ld CIT(A)-III. Kochi and they relate to the financial years relevant to the assessment years 2006-07 to 2009-10. Since identical issues are urged in these appeals, they were heard together and are being disposed of by this common order, for the sake of convenience. 2. The ...