https://www.taxtmi.com/caselaws?id=342743 The ITAT Mumbai upheld the CIT(A)'s decision that the assessee was not required to deduct tax at source on bank guarantee commission under section 194H of the Income Tax Act. The ITAT relied on a previous decision in the assessee's favor for A.Y. 2011-12, establishing that no TDS was payable on such charges. The Revenue's appeal for A.Y. 2012-13 was dismissed, affirming the CIT(A)'s order. en-us Wed, 03 May 2017 00:00:00 +0530 Tue, 09 May 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342743 The ITAT Mumbai upheld the CIT(A)'s decision that the assessee was not required to deduct tax at source on bank guarantee commission under section 194H of the Income Tax Act. The ITAT relied on a previous decision in the assessee's favor for A.Y. 2011-12, establishing that no TDS was payable on such charges. The Revenue's appeal for A.Y. 2012-13 was dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342743