Case Law Details
Case Name : Global Healthline Pvt. Ltd Vs ITO (ITAT Delhi)
Related Assessment Year : 2013-14 & 2014-15
Courts :
All ITAT ITAT Delhi
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Global Healthline Pvt. Ltd Vs ITO (ITAT Delhi)
The first issue relates to disallowance of sum of Rs.20,83,340/- on account of credit card commission under Section 40(a)(ia) of the Act. It is the case of the assessee that provisions of Section 194H are not attracted having regard to nature of such expenses. It is contended that provisions of Section 194H casting obligation on the assessee to deduct tax at source arises only when a person acts on behalf of other person. In the present case, the commission is unilaterally retai
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