https://www.taxtmi.com/caselaws?id=329420 The Tribunal affirmed the CIT(A)'s decision to delete the demand raised under section 201(1) and interest charged under section 201(1A) for charges paid by the assessee to the bank for credit card facilities. Relying on judicial precedents, including decisions in similar cases, the Tribunal dismissed the Revenue's appeal, emphasizing that TDS provisions did not apply to fees on credit card transactions. en-us Wed, 01 Jun 2016 00:00:00 +0530 Fri, 01 Jul 2016 12:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329420 The Tribunal affirmed the CIT(A)'s decision to delete the demand raised under section 201(1) and interest charged under section 201(1A) for charges paid by the assessee to the bank for credit card facilities. Relying on judicial precedents, including decisions in similar cases, the Tribunal dismissed the Revenue's appeal, emphasizing that TDS provisions did not apply to fees on credit card transactions. Case-Laws Income Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329420