<h1>Bangalore Tribunal Rules Section 194C TDS Not Required for Customer Payments to Hotels for Facilities and Amenities.</h1> The Income Tax Appellate Tribunal in Bangalore ruled that Section 194C of the Income Tax Act, which mandates tax deduction at source (TDS) for certain payments, does not apply to payments made by customers to hotels for facilities and amenities. The case involved a company that booked a hotel for boarding without hiring any event organizer services. The Tribunal determined that hotels do not act as contractors for such transactions, and thus, guests are not required to deduct TDS. This decision aligns with a previous Bombay High Court ruling, declaring a related circular as legally invalid.