https://www.taxtmi.com/caselaws?id=236004 The ITAT Hyderabad upheld the CIT(A)'s decision that commission paid to credit card companies does not fall under section 194H for TDS purposes. The court found that credit card companies do not act on behalf of the merchant but facilitate electronic payments, akin to bank charges. Therefore, the commission retained by credit card companies is not subject to TDS under section 194H. The Revenue's appeal was dismissed, affirming the assessee's entitlement to the deduction claimed. en-us Tue, 10 Apr 2012 00:00:00 +0530 Tue, 29 Mar 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236004 The ITAT Hyderabad upheld the CIT(A)'s decision that commission paid to credit card companies does not fall under section 194H for TDS purposes. The court found that credit card companies do not act on behalf of the merchant but facilitate electronic payments, akin to bank charges. Therefore, the commission retained by credit card companies is not subject to TDS under section 194H. The Revenue's appeal was dismissed, affirming the assessee's entitlement to the deduction claimed. Case-Laws Income Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236004