No TDS on Payment for serving food in restaurant in normal course of its business

Ipfonline Limited Vs DCIT (ITAT Mumbai) ITAT Mumbai held that no TDS is liable to be deducted when payment is made for serving food in a restaurant in the normal course of running of the restaurant/café. Accordingly, appeal allowed to that extent. Facts- The case of the assessee was selected for scrutiny and three additions/ disallowances in respect of bad and doubtful debts written off; non-deduction of TDS on payments made under various heads of expenditure and disallowance on account of prepaid expenses and provisions of expenses were made. Commissioner dismissed the appeal. Being aggriev...