2014 (11) TMI 1058

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..... the outside tanker owners and the Assessee. It is in these circumstances and when these out side tanker owners do not have any responsibility or liability towards the Bharat Petroleum Corporation Ltd. or other principals then, in the absence of any privity, the obligation to deduct the tax at source was not that of the Assessee - Decided in favour of assessee - INCOME TAX APPEAL NO.1219 OF 2012 .....

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..... t was awarded a contract of Oil Transportation to various locations of Bharat Petroleum Corporation Ltd. and other companies. The Assessee received during the year in question ₹ 2,83,06,986/towards freight charges. The contract document shows that the Assessee alone was responsible for transportation of oil from one destination to other. The contractual liability was discharged by transporti .....

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..... e Assessee. It is in these circumstances and when these out side tanker owners do not have any responsibility or liability towards the Bharat Petroleum Corporation Ltd. or other principals then, in the absence of any privity, the obligation to deduct the tax at source was not that of the Assessee. In such circumstances, we do not find that the Appeal raises any substantial question of law, the fin .....

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