S.194H TDS not deductible on charges for of utilization of credit card facilities

IN THE ITAT BANGALORE BENCH ‘A’ Tata Teleservices Ltd. Versus Deputy Commissioner of Income-tax (TDS) IT APPEAL NOS. 308 TO 310 & 393 TO 396 (BANG.) OF 2011, 1014 TO 1021 & 1285 TO 1290 (BANG.) OF 2012 [ASSESSMENT YEARS 2005-06 TO 2008-09] NOVEMBER 27, 2012 ORDER 1. All the appeals arise out of orders passed u/s 201(1) and 201(1A) of the Income-tax Act, 1961 [the Act]. The above appeals arise under the following facts and circumstances: 2. The assessee is a company. It is engaged in the business of providing telecommunication services across the country. Th...