https://www.taxtmi.com/caselaws?id=372222 The High Court upheld the Tribunal's decision, ruling that bank guarantee commission payments were not subject to tax deduction at source under Section 194H of the Income Tax Act. The court agreed that the payments did not constitute commission but rather bank charges for services, distinguishing them from typical commission payments. As a result, the Income Tax Appeal was dismissed, with the court finding no legal question arising from the case. en-us Tue, 04 Dec 2018 00:00:00 +0530 Tue, 18 Dec 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372222 The High Court upheld the Tribunal's decision, ruling that bank guarantee commission payments were not subject to tax deduction at source under Section 194H of the Income Tax Act. The court agreed that the payments did not constitute commission but rather bank charges for services, distinguishing them from typical commission payments. As a result, the Income Tax Appeal was dismissed, with the court finding no legal question arising from the case. Case-Laws Income Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372222