Tribunal held that the issue of payment of gateway charges and bank charges was to be remitted to the Assessing Officer with a direction to decide the issue afresh in the light of the decision of the Tribunal in the assessee’s case for the AY. 2009-10 and decide the issue in accordance with the facts and the law. (AY. 2007-08, 2008-09)
MakeMy Trip (India) Pvt. Ltd. v. Dy. CIT (2020) 82 ITR 71 (Delhi) (Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payment of gateway charges and other bank charges-Matter remanded to the Assessing Office.