https://www.taxtmi.com/caselaws?id=275396 The Appellate Tribunal ITAT Bangalore upheld the decision in favor of the assessee concerning the disallowance under section 40(a)(ia) related to credit card commission charges for the Assessment Year 2013-14. The Tribunal relied on a previous Tribunal order for a similar issue in a different assessment year, where it was determined that no TDS deduction was required under section 194H for credit card charges deducted by banks. The Tribunal found the issue to be identical to the previous year and ruled in favor of the assessee, dismissing the revenue's appeal. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 01 Oct 2018 06:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275396 The Appellate Tribunal ITAT Bangalore upheld the decision in favor of the assessee concerning the disallowance under section 40(a)(ia) related to credit card commission charges for the Assessment Year 2013-14. The Tribunal relied on a previous Tribunal order for a similar issue in a different assessment year, where it was determined that no TDS deduction was required under section 194H for credit card charges deducted by banks. The Tribunal found the issue to be identical to the previous year and ruled in favor of the assessee, dismissing the revenue's appeal. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275396