{"id":4892,"date":"2019-04-15T10:38:40","date_gmt":"2019-04-15T10:38:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-make-my-trip-india-pvt-ltd-delhihc-www-itatonline-org\/"},"modified":"2019-07-14T09:06:54","modified_gmt":"2019-07-14T09:06:54","slug":"pcit-v-make-my-trip-india-pvt-ltd-delhihc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-make-my-trip-india-pvt-ltd-delhihc-www-itatonline-org\/","title":{"rendered":"PCIT v. Make My Trip India Pvt. Ltd( 2019) 263 Taxman 271\/ 178 DTR 106 \/ 308 CTR 833 (Delhi)(HC), www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, payment gateway charges paid to a bank for swiping credit cards are in the nature of fees for banking services and not &#8220;commission&#8221; or &#8220;brokerage&#8221;. Accordingly, no TDS is deductible from the said charges u\/s 194H and no disallowance u\/s 40(a)(ia) can be made (CIT v.JDS Apparels (P) Ltd (2015) \u00a0370 ITR 454 (Delhi)(HC) followed). (ITA 136\/2019, dt. 25.03.2019) (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source\u2013 Payment gateway charges paid to a bank for swiping credit cards are in the nature of fees for banking services and not &#8220;commission&#8221; or &#8220;brokerage&#8221;-Not liable  to deduct tax at source- No disallowances can be made.[S.194H, 195(3)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4892","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1gU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4892"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4892\/revisions"}],"predecessor-version":[{"id":6127,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4892\/revisions\/6127"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}