The Income Tax Appellate Tribunal (ITAT), Delhi benhc has held that the provisions of tax deduction at source (TDS) under section 194H of the Income Tax Act, 1961 are not applicable to credit card commission paid to Banks. The assessee is engaged in the business of running a hotel in the name of ‘Taj Palace’. […]
The post Credit Card Commission to Banks does not attract TDS: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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