ITAT holds Convenience Fee retained by Bookmyshow is Not Commission Without Agency

PVR INOX was required to deduct TDS on the convenience fee retained by BookMyShow, according to the Revenue, on the basis that BookMyShow was acting as its ticketing agent. 

ITAT Mumbai rejected this approach, holding that BookMyShow operated its own digital platform, charged customers for that facility, bore its own commercial risks and retained the fee in its own right - making Section 194H inapplicable.