https://www.taxtmi.com/caselaws?id=272081 The Tribunal upheld the CIT(A)'s decision, ruling that amounts retained by banks/credit card agencies were not commission but normal bank charges, exempt from TDS under Section 194H. The Revenue's appeals for both assessment years were dismissed, and the demand raised by the AO was upheld. The decision aligned with the precedent set by the Jet Airways India Ltd. case. en-us Mon, 28 Dec 2015 00:00:00 +0530 Thu, 25 Feb 2016 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272081 The Tribunal upheld the CIT(A)'s decision, ruling that amounts retained by banks/credit card agencies were not commission but normal bank charges, exempt from TDS under Section 194H. The Revenue's appeals for both assessment years were dismissed, and the demand raised by the AO was upheld. The decision aligned with the precedent set by the Jet Airways India Ltd. case. Case-Laws Income Tax Mon, 28 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272081