https://www.taxtmi.com/caselaws?id=251624 Amounts retained by banks on credit card settlements were treated as bank processing charges, not commission or brokerage, so they fell outside TDS under section 194H. Passenger service fee collected in relation to airport services was treated as a statutory levy and conduit collection, not rent for any lease, tenancy, or right to use premises, so it fell outside TDS under section 194I. The Tribunal relied on the nature of the payments, the absence of an agency relationship in the first issue, and the absence of a rental arrangement in the second, and upheld relief to the assessee on both issues. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 30 Mar 2015 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251624 Amounts retained by banks on credit card settlements were treated as bank processing charges, not commission or brokerage, so they fell outside TDS under section 194H. Passenger service fee collected in relation to airport services was treated as a statutory levy and conduit collection, not rent for any lease, tenancy, or right to use premises, so it fell outside TDS under section 194I. The Tribunal relied on the nature of the payments, the absence of an agency relationship in the first issue, and the absence of a rental arrangement in the second, and upheld relief to the assessee on both issues. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251624