TDS Not Required on Bank or Credit Card Charges for Ticket Sales u/s 194H, Court Rules in Favor of Assessee.

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Full Text of the Document

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....TDS u/s 194H - commission or brokerage - amount retained by Banks/ Credit Card Agencies - assessee was not required to deduct TDS on charges retained by Bank / credit card agencies out of the sale consideration of tickets booked through credit / debit cards - Decided in favour of assessee.....