2015 (8) TMI 1476

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.... ORDER G.S.Pannu,   The present appeal is preferred by the assessee and is directed against the impugned appellate order dated 01/10/2013 passed by CIT(A)-17, Mumbai pertaining to the assessment year 2010-11, with reference to the assessment order dated 10/12/2012 passed in terms of section 143(3) of the Income Tax Act, 1961(the Act). 2. In this appeal, although the Revenue has ra....

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....IT(A) has since deleted the addition by holding that the commission paid to the banks for processing of credit card payments does not fall within the purview of tax deduction at source under section 194H of the Act. In coming to such decision, CIT(A) followed the decision of his predecessor in assessee's own case for the assessment year 2009-10. Against such a decision, Revenue is in appeal before....

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....he banks agreeing to render such payment processing services, assessee was paying commission to various banks which was in the nature of 'bank charges; and such expenditure could not be considered as 'commission' so as to fall within the provisions of section 194H of the Act. However, the Assessing Officer disagreed with assessee, as according to him, the banks were charging commission on providin....

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...., on the basis of any decision contrary to that of the Hyderabad Bench of the Tribunal followed by the CIT(A). Apart therefrom, the Ld. Representative for the respondent-assessee relied upon the Judgment of Hon'ble Delhi High Court in the case of CIT Vs. JDS Apparels P. Ltd. [ 2015] 370 ITR 454 (Delhi) and the decision of the Mumbai Bench of the Tribunal in the case of ITO Vs. Jet Airways (India) ....