TDS u/s 194H - credit card commission expenses - payments to ...

Case Laws Income Tax

October 1, 2018

TDS u/s 194H - credit card commission expenses - payments to banks on account of utilization of credit card facilities would be in the nature of bank charge and not in the nature of commission within the meaning of sec. l94H.

View Source

← Previous Next →

TDS u/s 194H - credit card commission expenses - payments to ...

Case Laws Income Tax

October 1, 2018

You may also like:

TDS u/s 194H - “payment to Gateways” - Non deduction of tds - the “sale made on the basis of a credit card” is the transaction of the merchant establishment and that the...

TDS provisions u/s 194H - credit card charges - payments to banks for utilization of credit card facilities are in the nature of bank charges and not commission and,...

TDS - payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within...

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...

TDS - card swiping machine is used - HDFC Bank collects money from paying bank of the customers who use the credit card and gives credit to the Account of the assessee...

Payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within the...

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

TDS on account of payment gateway charges u/s 194H - covered under notification dated 31.12.2012 for non deduction of TDS as “credit card or debit card commission for...

TDS u/s 194H - amount retained by a bank / credit card agency out of the sale consideration of tickets booked through credit card - Whether principal and agent...

TDS u/s 194H - credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H,...

TDS under section 194H – assessee had paid commission to HDFC on payments received from customers who had made purchases through credit cards - TDS is not required - HC

TDS u/s 194H - Commission - whether the charges deducted by the bank for use of swiping machines for sales through credit card is commission or not - No, not TDS u/s...

TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

Quick Updates: