Tribunal Rules TDS u/s 194H Not Applicable to Bank Guarantee Commissions; Deems Them as Bank Charges.

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....TDS u/s 194H - bank guarantee commission - whether the bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank charges for providing one of the banking services and, if it so, whether the requirement for deduction at source under Section 194H would stand attracted? - Tribunal rightly dismissed the revenue appeal - HC....