Case Law Details
Case Name : Airport Retail P. Ltd. Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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Airport Retail P. Ltd. Vs DCIT (ITAT Mumbai)
Conclusion: Payments towards bank charges for credit card payments were not liable for TDS under section 194H as the same was not a commission.
Held: Assessee had made payments towards bank charges for credit card payments . AO made the additions as assessee made payment without deduction of income-tax at source(TDS) u/s 194H by invoking provisions ofPlease become a Premium member. If you are already a Premium member, login here to access the full content.
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