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TMI Blog2013 (1) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it was not the ‘person responsible’ for deduction of tax at source in terms of Section 194C - in favour of assessee. - ITA 604/2012 - - - Dated:- 9-1-2013 - MR. BADAR DURREZ AHMED AND MR. R.V.EASWAR, JJ. For the Appellant : Mr Rohit Madan For the Respondent : Mr S. Krishnan JUDGMENT BADAR DURREZ AHMED, J (ORAL) CM 17463/2012 The delay in re-filing is condoned. This application stands disposed of. ITA 604/2012 1. The revenue is aggrieved by the order dated 26.08.2011 passed by the Income Tax Appellate Tribunal in ITA 1447/Del/2011 pertaining to the assessment year 2007-08. Before the Tribunal, the assessee, who was aggrieved by the orders passed by the Assessing Officer as well as the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. One is the lorry booking business and the other is the own booking business. Insofar as the own booking business is concerned, there is no dispute that the payments received by the assessee were after deduction of tax. However, insofar as the lorry booking business is concerned, it has been the stand of the assessee that the income derived from that business was by way of booking commission which has been shown at Rs. 26,02,032/-. The rest of the money received from the clients was passed on entirely to the lorry owners/ transporters. That is why the lorry booking expenses and the lorry booking income are identical. 4. The whole issue in the present appeal is whether the assessee was liable to deduct TDS under Section 194C of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/-. The challan no. 3916 of the same date shows balance freight at Rs. 17,900/- and commission of Rs. 2,100/-. This details show that a contract has been entered into between the two parties for a sum of Rs. 70,000/- and advance payment of Rs. 50,000/- has been made through the driver of the Delhi Assam Roadways. The assessee has not done the work of actual transportation of goods. He earned only the commission of Rs. 2,100/-. Thus, it becomes clear that the assessee acted as intermediary between the client and Delhi Assam Roadways Corporation Ltd. The company carried the goods and the advance received from the customer was handed over to the driver of the company. In the final bill, the advance and the commission of the assessee wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough its trucks / lorries other than in respect of its own booking business which has already suffered TDS at the time of receipt of payments by the assessee. The learned counsel for the respondent/ assessee referred to the decision of a Division Bench of this Court in the case of CIT v. Cargo Linkers: (2009) 179 Taxman 151 (Del). We find that the said decision covers the case of the assessee in its favour. In Cargo Linkers (supra), the assessee was a partnership firm carrying on the business of clearing and forwarding agents and booking cargo for the transportation abroad by various airlines operating in India. The assessee collected freight charges from the exporters who intended to send the goods through a particular airline and pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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