TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]

TDS - Commission - Credit Card Company - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS under section 194H of the Income Tax Act, 1961 is not applicable to the amount of commission paid to a credit card company. A division bench of the Tribunal comprising Shri Saktijit Dey, Judicial Member & Shri Pradip Kumar Kedia, Accountant Member was…

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