https://www.taxtmi.com/caselaws?id=310482 ITAT DELHI ruled in favor of the assessee airline on two TDS issues. Regarding PSF payments, the tribunal held that airlines act merely as conduits between passengers and airport operators, with PSF being a statutory levy not constituting airline expenditure, thus exempting it from TDS u/s 194J. For credit card commission amounts retained by banks, following JDS Apparels precedent, the tribunal determined that section 194H provisions do not apply to charges retained by banks from ticket sale proceeds, as these do not constitute payments by the assessee requiring TDS deduction. en-us Mon, 22 Apr 2019 00:00:00 +0530 Fri, 27 Oct 2023 09:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310482 ITAT DELHI ruled in favor of the assessee airline on two TDS issues. Regarding PSF payments, the tribunal held that airlines act merely as conduits between passengers and airport operators, with PSF being a statutory levy not constituting airline expenditure, thus exempting it from TDS u/s 194J. For credit card commission amounts retained by banks, following JDS Apparels precedent, the tribunal determined that section 194H provisions do not apply to charges retained by banks from ticket sale proceeds, as these do not constitute payments by the assessee requiring TDS deduction. Case-Laws Income Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310482