https://www.taxtmi.com/caselaws?id=767541 ITAT Mumbai held that a travel agent using a third-party CRS (Computerized Reservation System) for booking airline tickets is not an e-commerce operator under Section 194O. The assessee merely accessed the Galileo system owned by another entity for booking purposes without ownership, operation, or management rights over the platform. Since the assessee did not own or operate the digital platform, TDS liability under Section 194O was not applicable. The revenue's appeal was dismissed, confirming the assessee was not in default for non-deduction of TDS. en-us Tue, 04 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767541 ITAT Mumbai held that a travel agent using a third-party CRS (Computerized Reservation System) for booking airline tickets is not an e-commerce operator under Section 194O. The assessee merely accessed the Galileo system owned by another entity for booking purposes without ownership, operation, or management rights over the platform. Since the assessee did not own or operate the digital platform, TDS liability under Section 194O was not applicable. The revenue's appeal was dismissed, confirming the assessee was not in default for non-deduction of TDS. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767541