https://www.taxtmi.com/caselaws?id=325131 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee that credit card charges are bank charges, not commission, thus no TDS is required under Section 194H. The addition of Rs. 5,30,13,348 made by the AO under Section 40(a)(ia) for non-deduction of TDS on credit card charges was deleted. The Revenue's appeal was dismissed. en-us Fri, 29 Jan 2016 00:00:00 +0530 Tue, 08 Mar 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325131 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee that credit card charges are bank charges, not commission, thus no TDS is required under Section 194H. The addition of Rs. 5,30,13,348 made by the AO under Section 40(a)(ia) for non-deduction of TDS on credit card charges was deleted. The Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325131