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Case Law Details

Case Name : MakeMy Trip (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 2307/Del/2013
Date of Judgement/Order : 22/06/2020
Related Assessment Year : 2007-08 & 2008-09
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MakeMy Trip (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)

The issue under consideration is whether the Payment Gateway facilities provided by banks are liable for TDS provisions?

In the present case, during the course of assessment pr

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