https://www.taxtmi.com/caselaws?id=779192 ITAT (DEL) held that payments made to payment-gateway companies were not subject to TDS under section 194H and the assessee was not a defaulting payor under sections 201 and 201(1A). The tribunal found no principal-agent relationship, relied on relevant precedents and CBDT instruction, set aside the lower authorities' order, and directed the AO to delete the demand for AY 2015-16. All grounds of appeal raised by the assessee were allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779192 ITAT (DEL) held that payments made to payment-gateway companies were not subject to TDS under section 194H and the assessee was not a defaulting payor under sections 201 and 201(1A). The tribunal found no principal-agent relationship, relied on relevant precedents and CBDT instruction, set aside the lower authorities' order, and directed the AO to delete the demand for AY 2015-16. All grounds of appeal raised by the assessee were allowed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779192