https://www.taxtmi.com/caselaws?id=424044 The Appellate Tribunal ITAT Delhi allowed the assessee's appeals regarding the disallowances of credit card commission, staff recruitment expenses, and legal charges. The Tribunal held that the credit card commission retained by the bank did not fall under the purview of TDS requirements, and staff recruitment expenses below the threshold limit were not subject to TDS. Additionally, the legal charges were deemed to be for government duties, not professional services, justifying non-deduction of TDS. The judgments were pronounced on 07/06/2022. en-us Tue, 07 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424044 The Appellate Tribunal ITAT Delhi allowed the assessee's appeals regarding the disallowances of credit card commission, staff recruitment expenses, and legal charges. The Tribunal held that the credit card commission retained by the bank did not fall under the purview of TDS requirements, and staff recruitment expenses below the threshold limit were not subject to TDS. Additionally, the legal charges were deemed to be for government duties, not professional services, justifying non-deduction of TDS. The judgments were pronounced on 07/06/2022. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424044