https://www.taxtmi.com/caselaws?id=399107 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for non-deduction of TDS on payments made to gateways. It was determined that the payments were service charges, not commission, and therefore TDS was not required. The gateways had offered the income for taxation, applying the proviso to section 40(a)(ia) and rendering the disallowance invalid. The Revenue's appeal was dismissed, and the order was pronounced on 29th September 2020. en-us Tue, 29 Sep 2020 00:00:00 +0530 Thu, 01 Oct 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399107 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for non-deduction of TDS on payments made to gateways. It was determined that the payments were service charges, not commission, and therefore TDS was not required. The gateways had offered the income for taxation, applying the proviso to section 40(a)(ia) and rendering the disallowance invalid. The Revenue's appeal was dismissed, and the order was pronounced on 29th September 2020. Case-Laws Income Tax Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399107