https://www.taxtmi.com/caselaws?id=390705 Passenger service fee paid to airport operators for common airport facilities was treated as payment for carrying out work under section 194C, not as technical or professional services under section 194J, and section 196 did not apply because the assessee was not the direct payee to a Government agency. Year-end expense provisions were liable to TDS in principle, but the matter was remitted for verification whether recipients had complied with the proviso to section 201 through Form 26A, with corresponding reworking of default and interest under section 201(1A), if any. Credit card gateway facility fee was held not to be commission or brokerage under section 194H, so no TDS was deductible. en-us Tue, 07 Jan 2020 00:00:00 +0530 Thu, 09 Jan 2020 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390705 Passenger service fee paid to airport operators for common airport facilities was treated as payment for carrying out work under section 194C, not as technical or professional services under section 194J, and section 196 did not apply because the assessee was not the direct payee to a Government agency. Year-end expense provisions were liable to TDS in principle, but the matter was remitted for verification whether recipients had complied with the proviso to section 201 through Form 26A, with corresponding reworking of default and interest under section 201(1A), if any. Credit card gateway facility fee was held not to be commission or brokerage under section 194H, so no TDS was deductible. Case-Laws Income Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390705