https://www.taxtmi.com/caselaws?id=280150 The Appeals were dismissed as the Tribunal upheld the deletion of disallowance under section 40a(ia) for commission paid to banks for credit card services. The Tribunal and High Court determined that the payments did not constitute commission under Section 194H as there was no principal-agent relationship, but rather a service provider relationship. The Court relied on previous decisions and Delhi High Court case law to support its findings, emphasizing that the bank's role was that of a service provider, not an agent, exempting the payments from tax deduction at the source. en-us Tue, 18 Dec 2018 00:00:00 +0530 Wed, 29 Jan 2020 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280150 The Appeals were dismissed as the Tribunal upheld the deletion of disallowance under section 40a(ia) for commission paid to banks for credit card services. The Tribunal and High Court determined that the payments did not constitute commission under Section 194H as there was no principal-agent relationship, but rather a service provider relationship. The Court relied on previous decisions and Delhi High Court case law to support its findings, emphasizing that the bank's role was that of a service provider, not an agent, exempting the payments from tax deduction at the source. Case-Laws Income Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280150