https://www.taxtmi.com/caselaws?id=294037 The appeal challenging the disallowance of TDS paid on license fees on VISA cards for Assessment Year 2015-16 was allowed for statistical purposes. The case was remanded to the CIT(A) for further examination to determine if the expenditure was reimbursable by VISA, impacting its deductibility. The Tribunal highlighted the variance between the terms of the Master Card and VISA card agreements, emphasizing the need to clarify the facts for a proper decision. en-us Wed, 05 Feb 2020 00:00:00 +0530 Wed, 17 Mar 2021 09:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294037 The appeal challenging the disallowance of TDS paid on license fees on VISA cards for Assessment Year 2015-16 was allowed for statistical purposes. The case was remanded to the CIT(A) for further examination to determine if the expenditure was reimbursable by VISA, impacting its deductibility. The Tribunal highlighted the variance between the terms of the Master Card and VISA card agreements, emphasizing the need to clarify the facts for a proper decision. Case-Laws Income Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294037