Questions raised before the High court was; \u201dWhether,\u00a0on the facts and in the circumstances of the case and in law,\u00a0the Hon’ble ITAT was justified in upholding the order of the CIT (A) and holding that the amount retained by a bank\/credit card agency out of the sale consideration of the tickets booked through credit cards is not covered under the definition of\u00a0\u201ccommission or brokerage\u201d given in the Explanation (i) to section 194H of the Act and the assessee was not liable to deduct tax at source under section 194H in respect of this amount?\u201d<\/p>\n
\u201c(b) Whether,\u00a0on the facts and in the circumstances of the case and in law, the Hon’ble ITAT was justified in holding that the use of lounge premises paid by the assessee were payments for contract of work under section 194C of the I.T. Act and not in the nature of rent as per section 1941 of the I.T. Act\u201d<\/p>\n
Following the ratio in CIT v. JDS Apparsal Ltd. (2015) 370 ITR 454 (Delhi) (HC) first question is answered in favour of the assessee. \u00a0As regards\u00a0 question no (b) Following the Japan Airlines Company Ltd \u00a0(2015) 377 ITR\u00a0\u00a0 372<\/em>\u00a0 (SC) has \u00a0overruled such decision of Delhi High Court. Supreme Court approved the view of Madras High Court in case of\u00a0CIT v \u00a0Singapore Airlines Ltd (2013) 358 ITR 237 (Mad.)(HC) . (ITA No. 628 of 2018 dt 23 -04 2019 )<\/i>(AY. 2009-10) <\/em><\/p>\n","protected":false},"excerpt":{"rendered":" S. 194H : Deduction at source\u2013Commission or brokerage-Bank credit card payment\u2013Not liable to deduct tax at source\u2013Lounce charges are covered u\/s. 194C and not u\/s. 194I of the Act [ S.40(a)(ia), 194I] <\/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-9581","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ux","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9581","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=9581"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9581\/revisions"}],"predecessor-version":[{"id":17596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9581\/revisions\/17596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}