TDS Not deductible on Passenger Service Fees Collected by Airlines

ACIT Vs Spice Jet Ltd. (ITAT Delhi)

TDS NOT TO BE DEDUCTED ON CHARGES OF TICKETS BOOKED THROUGH CREDIT / DEBIT CARDS

FACTS –

Assessee is engaged in business of civil aviation. AO held assessee to be in default for non-deduction of TDS in respect of following –

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