The Delhi High Court recently issued a decision regarding whether fees paid for bank gateway services are considered commission fees subject to tax deducted at source (TDS). The case involved a travel website, makemytrip.com (the assessee), which uses payment gateway services provided by four banks that involves the sending of customer data to credit card issuers for the approval of transactions. In reviewing the assessee's claimed expenses, the assessing officer (AO) determined that the fees…