CIT v. Cargo Linkers

179 Taxmann 151High Court2009#5372 most cited

What is CIT v. Cargo Linkers authority for?

A clearing and forwarding agent is an intermediary who books cargo and facilitates the contract for carrying goods. Therefore, such an agent is not liable to withhold tax under section 194C from payments made towards air freight on behalf of its customers.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Also referred to as

CIT v. Cargo Linkers · section 194C · clearing and forwarding agent · intermediary · air freight payments · TDS liability · not liable to withhold tax

Also reported as

218 CTR 695

Sections most often in play

Section 194CSection 40(a)(ia)
Read the full judgment

Issues it is cited on

section 194csection 194section 40(a)section 40(a)(ia)section 19section 40personcompanyindiabusinessinterestsection 143(3)

Judgments citing CIT v. Cargo Linkers

ACIT, COPORATE CIRCLE 3(1), CHENNAI vs. J-ARK LOGISTICS PVT. LTD. (FORMERLY KNOWN AS TAEWOONG LOGISTICS PVT LTD.), CHENNAI

In the result, the appeal filed by the Revenue is allowed for statistical purposes and the CO filed by the assessee is dismissed

ITA 17/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 Jan 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.17/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 & C.O. No. 116/Chny/2018 [In Ita No. 17/Chny/2018] The Assistant Commissioner Of Vs. M/S. J-Ark Logistics (P) Ltd., Income Tax, (Formerly Known As Taewoong Corporate Circle 3(1), Logistics (P) Ltd),South Side, Eastern Chennai. Wing, 7Th Floor, Kattima Isana Building, 497 & 498, Poonamalle High Road, Arumbakkam, Chennai – 600 106. [Pan: Aadct0692D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. E. Pavuna Sundari, Addl. Cit ""थ" की ओर से/Respondent By : Shri S. Raghunathan, Advocate & Shri S. Sankara Narayanan, Advocate सुनवाई की तारीख/ Date Of Hearing : 07.01.2025 घोषणा की तारीख /Date Of Pronouncement : 10.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29.09.2017 Passed By The Ld. Commissioner Of Income Tax (Appeals) - 11, Chennai For The Assessment Year 2014-15. 2. Before Adverting To The Grounds Of Appeal Raised By The Revenue, We Note That The Issue Raised In This Appeal Has To Be Decided In Terms Of The Order Dated 05.08.2024 Of Special Bench In Assessee’S Own Case.

For Appellant: Ms. E. Pavuna Sundari, Addl. CITFor Respondent: Shri S. Raghunathan, Advocate &
Section 194CSection 40

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.17/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 & C.O. No. 116/Chny/2018 [In ITA No. 17/Chny/2018] The Assistant Commissioner of Vs. M/s. J-Ark Logistics (P) Ltd., Income Tax, (Formerly known as Taewoong Corporate Circle 3(1), Logistics (P) Ltd),South Side, Eastern Chennai. Wing, 7th floor, Kattima Isana Building, 497 & 498, Poonamalle Hig…

ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

ITA 986/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh01 Jan 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 10(24)Section 12ASection 133(6)Section 133ASection 194CSection 194C(6)Section 2(31)Section 201(1)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 986/Chd/2019 िनधा"रण वष" / Assessment Year : 2016-17 The ITO बनाम M/s S.A. Singh & Co. (TDS), Patiala Shop No. 59, Randhawa Bros. & Co., Bhawanigarh "थायी लेखा सं./TAN NO: PTLS19524B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई क" तारीख…

DCIT (TDS)(OSD)-2(3), MUMBAI vs. UBER INDIA SYSTEMS PVT LTD, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 126/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiten ChandeFor Respondent: Shri Ankush Kapoor
Section 165ASection 204Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.126/Mum./2023 (Assessment Year : 2019–20) Dy. Commissioner of Income Tax (OSD) ……………. Appellant Circle–2(3), Mumbai v/s Uber India Systems Pvt. Ltd. Plot no.17/18, Platium Techno Park ……………. Respondent Sector–30AB, Vashi, Navi Mumbai 400 026 PAN – AABCU6223H Assessee by : Shri Hiten Chande Revenue by : Shri Ankush Kapoor Date of Hearing – 24/04/2023 Date of Order – 26/04/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed…

UBER INDIA SYSTEMS PVT LTD.,MUMBAI vs. DY CIT (TDS)-2(3), MUMBAI

In the result, the appeals of the assessee are allowed

ITA 711/MUM/2020[2018-19]Status: DisposedITAT Mumbai30 Jan 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhuber India Systems Vs. The Dcit(Tds)-2(3) Private Limited Smt. K.G. Mittal Unit 41/46, Floor 3 Ayurvedic Hospital Paragon, Phoenix Market Building, City, Lbs Marg, Charni Road (West) Kurla (W), Mumbai - 400002 Mumbai – 400070 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcu6223H Appellant .. Respondent Appellant By : J.D. Mistry & Hiten Chande Respondent By : Achal Sharma

For Appellant: J.D. Mistry &For Respondent: Achal Sharma
Section 194Section 194CSection 201Section 201(1)Section 204Section 206A

…P a g e | 1 Uber India Systems pvt. Ltd. Vs. The DCIT(TDS)-2(3) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Uber India Systems Vs. The DCIT(TDS)-2(3) Private Limited Smt. K.G. Mittal Unit 41/46, Floor 3 Ayurvedic Hospital Paragon, Phoenix Market Building, City, LBS Marg, Charni Road (West) Kurla (W), Mumbai - 400002 Mumbai – 400070 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU6223H Appellant .. Respondent Appellant by : J.D. Mistry & Hiten Chande Respondent by : Achal Sharma Date of Hearing 09.11.2022 Date of Pronounc…

STANDARD SHIPPING AND ALLIED SERVICES PVT LTD,CHENNAI vs. ITO, CORP WARD -6(3), CHENNAI

The appeal stand allowed in terms of our above order

ITA 872/CHNY/2019[2015-16]Status: DisposedITAT Chennai15 Feb 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Tharish (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 143(3)Section 40Section 44A

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी वी. दुगा3राव, "ाियक सद5 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद5 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.872/Chny/2019 (िनधा3रणवष3 / Assessment Year: 2015-16) M/s. Standard Shipping and Allied Income Tax Officer बनाम/ Services Private Limited Corporate Ward -6(3), 171, Linghi Chetty Street, Chennai - 600 034. Vs. Chennai – 600 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCS-2306-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"की…

M/S APL WORLWIDE EXPRESS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(2), BANGALORE

In the result, the appeal filed by the assessee and Revenue are allowed for statistical purposes

ITA 1569/BANG/2018[2014-15]Status: HeardITAT Bangalore03 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Ramesh BabuFor Respondent: Sri.Jairam Raipura, CIT-DR
Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1569/Bang/2018: Asst.Year 2014-2015 M/s.APL Worldwide Express (P) The Income Tax Officer Limited, No.717, 3rd Cross, BSK Ward 1(1)(2) v. Bengaluru. 1st Stage, 2nd Block, Ashok Nagar Bengaluru – 560 001. PAN : AAJCA9474A. (Appellant) (Respondent) ITA No.1042/Bang/2018: Asst.Year 2014-2015 The Income Tax Officer M/s.APL Worldwide Express Ward 1(1)(2) (P) Limited, No.717, 3rd Cross, v. Bengaluru. BSK 1st Stage, 2nd Block, Ashok Nagar Bengaluru – 560 001. (Appellant) (Respondent) Ass…

INCOME TAX OFFICER WARD-1(1)(2), BANGALORE vs. M/S APL WORLWIDE EXPRESS PVT LTD , BANGALORE

In the result, the appeal filed by the assessee and Revenue are allowed for statistical purposes

ITA 1042/BANG/2018[2014-15]Status: HeardITAT Bangalore03 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Ramesh BabuFor Respondent: Sri.Jairam Raipura, CIT-DR
Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1569/Bang/2018: Asst.Year 2014-2015 M/s.APL Worldwide Express (P) The Income Tax Officer Limited, No.717, 3rd Cross, BSK Ward 1(1)(2) v. Bengaluru. 1st Stage, 2nd Block, Ashok Nagar Bengaluru – 560 001. PAN : AAJCA9474A. (Appellant) (Respondent) ITA No.1042/Bang/2018: Asst.Year 2014-2015 The Income Tax Officer M/s.APL Worldwide Express Ward 1(1)(2) (P) Limited, No.717, 3rd Cross, v. Bengaluru. BSK 1st Stage, 2nd Block, Ashok Nagar Bengaluru – 560 001. (Appellant) (Respondent) Ass…

UBER INDIA SYSTEMS PRIVATE LIMITED,MUMBAI vs. JT.CIT (TDS)(OSD)-2(3), MUMBAI

In the result, the appeals of the assessee are allowed

ITA 5862/MUM/2018[2016-17]Status: DisposedITAT Mumbai04 Mar 2021AY 2016-17
Section 194CSection 201Section 201(1)Section 204Section 206ASection 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM ITA No.5862 & 5863/Mum/2018 (Assessment Years :2016-17 & 2017-18 respectively) M/s. Uber India Systems Private Vs. Jt. CIT (TDS)(OSD)-2(3), Limited Mumbai Unit 41/46, Floor 3 Smt. K.G. Mittal Ayurvedic Paragaon, Phoenix Market City, Hospital Building, LBS Marg, Kurla (W), Charni Road Mumbai – 400 070 Mumbai – 400 002 PAN/GIR No.AABCU6223H TAN: MUMU07023C (Appellant) .. (Respondent) Assessee by Shri Jehangir Mistry & Shri Hiten Chande Revenue by Shri Sushil Kumar Poddar and Shri Akhtar Ansari 19/11/2019 ,…

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/303/2013HC Karnataka12 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.303 OF 2013 BETWEEN: TTK HEALTHCARE TPA PRIVATE LIMITED NO.2, H.B. COMPLEX 100FT. BTM RING ROAD BTM 1ST STAGE, BTM LAYOUT BANGALORE-560068 REPRESENTED HEREIN BY ITS MANAGING DIRECTOR MR. GIRISH RAO. ... APPELLANT (BY Mr. T SURYANARAYANA, ADV.,) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2), 4TH FLOOR NO.59, HMT BHAVAN BELLARY ROAD, BANGALORE-560032. 2. T…

SHRI SUNIL KUMAR,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 956/DEL/2016[2010-11]Status: DisposedITAT Delhi17 May 2019AY 2010-11

Bench: Shri N. K. Billaiya & Shri K.N. Chary

Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No-956/Del/2016 (Assessment Year: 2010-11) Sunil Kumar vs ITO Prop. M/s. Bhawat Golden Ward-20(4) Carrier, New Delhi 1953, Outram Line, Kingsway Camp, New Delhi AGVPK9489Q Revenue by Sh. K. Sampath Adv, & Sh. V. Raja Kumar, Adv Assessee by Sh. Abhishek Kumar, Sr. DR Date of Hearing 16.05.2019 Date of Pronouncement 17.05.2019 ORDER PER K. NARSIMHA CHARY, J.M. Aggrieved by the order dated 21/12/2015 in appeal No. 108/13-14 passed by the learned Commissioner of I…

ACIT, NEW DELHI vs. M/S. SPICE JET LTD., GURGAON

The appeal of the department is dismissed

ITA 6103/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi28 Feb 2019

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 194HSection 194JSection 201Section 201(1)

…eals), two broad objections were raised by the assessee challenging the findings recorded by the AO alleging that payment of PSF attracted TDS. First, the assessee relied on the decision of the Hon’ble Delhi High Court in case of Cargo Linkers 8 reported in 218 CTR 695 (Del) and the decision of the Mumbai Bench of the ITAT in the case of ACIT vs. Jet Airways Ltd. reported in 146 ITD 682(Mum). It was submitted by the assessee before the Ld. First Appellate Authority that as per these decisions payment of PSF does not attract TDS liability. Secondly, it was submitted that the payee has accounted for PSF in i…

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

ITA 301/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Priyansh Jain, C.A. &For Respondent: Shri Vijay Verma, CIT-D.R
Section 234ASection 40Section 40A(3)Section 44B

…// FIT FOR PUBLICATION // A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.301/Del./2018 Assessment Year 2014-2015 M/s. KGL Network (P) Ltd., Delhi – 110 037. PAN AACCK8195R The ACIT, Circle-14(2), Vs C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 110 049. (Appellant) (Respondent) Shri Ashwani Taneja, Advocate, Shri Saurabh Goyal, C.A. For Assessee : Shri Priyansh Jain, C.A. & Shri Anil Sharma & Ms. M. Poorva. For Revenue : Shri Vijay Verma, CIT-D.R. Date of Heari…

RAJAT MAKAN,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 958/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Oct 2017AY 2012-13

Bench: Shri B.P. Jain

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri T. Vasanthan Sr. DR
Section 143Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA No. 958/DEL/2017 [A.Y. 2012-13] Shri Rajat Makan Vs. The I.T.O C/o Shri Kapil Goel, Adv Ward 41(3) F-26/124, Sector 7, Rohini New Delhi Delhi 110 085 PAN : AAAPM 6654 N [Appellant] [Respondent] Date of Hearing : 12.10.2017 Date of Pronouncement : 16.10.2017 Assessee by : Shri Kapil Goel, Adv Revenue by : Shri T. Vasanthan Sr. DR ORDER This appeal of the assessee arises from the order of the ld. CIT(A)-14, New Delhi vide order dated 19.12.2016 for assessment year 2011-12 in appeal number 6…

KULODAY TECHNOPACK P. LTD,MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR
Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…of the Tribunal like Hah Logistics v. DCIT (ITA No.1864/Del./2011) order dated 04th November 2011 from Delhi Tribunal, DCIT v. Jay Kay Freighters Pvt. Ltd. (ITA No.3407/Del/2011) order dated 08/08/2012, Hon'ble Delhi High Court in CIT v. Cargo Linkers [2008] 218 CTR 695, where in the Hon'ble Court held that the assessee being a C& F agent, is an intermediary, who booked cargo for and on behalf of importers and exporters and facilitated the contract for carrying goods, therefore not liable to withhold tax u/s 194C from payments made towards air freight on behalf of its customers, decided in favour of the assessee…

ITO 27(3)(5), NAVI MUMBAI vs. VIJAY S. POOJARI, MUMBAI

In the result appeals of the Revenue are dismissed

ITA 760/MUM/2016[2005-06]Status: DisposedITAT Mumbai13 Sept 2017AY 2005-06

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Purushotam Kumar
Section 143(3)Section 194CSection 40Section 44A

…202 ITR 1004 Del) (3) CIT Vs. Dunlop Rubber Co.Ltd. (142 ITR 493 (Cal) (4) Mahindra 86 Mahindra (313 ITR) (SB)(Mum) 6 ITA.No.760 & 761/MUM/2016) Vijay S Poojari 11. It is also stated by the appellant that the Hon'ble Delhi High Court in CIT Vs Cargo Linkers (218 CTR 695) has held that C & F agent is only an intermediary, and therefore, is not a person responsible for deduction u/s. 194C. 12. I have carefully considered the submission of the appellant. The Hon'ble ITAT F. Bench, Mumbai, in appellant's own case for the A.Y.2007-08 in 86 ITA No.2300/Mum/2011 by order dated 24.07.2015 has held that the appellant was…

ITO (TDS) 1(3), MUMBAI vs. BUHARIWALA LOGISTICS, MUMBAI

Appeals are dismissed

ITA 1415/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jul 2017AY 2008-09

Bench: Shri B.R Baskaran & Shri Sandeep Gosain

For Appellant: Shri. Dilip S. Domce &For Respondent: Shri. T.A Khan
Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)

…pressed by coordinate Bench of ITAT in the case of DCIT Vs Jay Kay Freighters Private Limited (ITA No. 3407/D/2011) dated 08.0B.2012. 15. In the both the decisions the Tribunal followed the judgment of the Delhi High Court in the case of CIT Vs Cargo Linkers (218 CTR 295) wherein on similar facts and circumstances the Court held that the assessee being a C&F agent is only an intermediary who booked cargo for and on behalf of the importer/Exporters and facilitated the contract for carrying goods and was therefore not liable to withhold tax u/s 194C from payments made towards air freight on behalf of its customers.…

M/S. RAJDHANI ENTERPRISES,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6565/DEL/2014[2006-07]Status: DisposedITAT Delhi30 May 2017AY 2006-07

Bench: Sh. N. K. Sainiita No. 6565/Del/2014 : Asstt. Year : 2006-07 M/S Rajdhani Enterprises, Vs Income Tax Officer, 1858-59, Khari Baoli, Ward-29(1), Delhi-110006 New Delhi (Appellant) (Respondent) Pan No. Aaafr9069C Assessee By : Sh. B. L. Gupta, Itp Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 18.05.2017 Date Of Pronouncement : 30.05.2017 Order This Is An Appeal By The Assessee Against The Order Dated 03.09.2014 Of Ld. Cit(A)-Xxv, New Delhi.

For Appellant: Sh. B. L. Gupta, ITPFor Respondent: Sh. Amrit Lal, Sr. DR
Section 147Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 6565/Del/2014 : Asstt. Year : 2006-07 M/s Rajdhani Enterprises, Vs Income Tax Officer, 1858-59, Khari Baoli, Ward-29(1), Delhi-110006 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAAFR9069C Assessee by : Sh. B. L. Gupta, ITP Revenue by : Sh. Amrit Lal, Sr. DR Date of Hearing : 18.05.2017 Date of Pronouncement : 30.05.2017 ORDER This is an appeal by the assessee against the order dated 03.09.2014 of ld. CIT(A)-XXV, New Delhi. 2. Following grounds have been raised in this appeal: “On the facts and i…

DCIT (TDS) 1(3), MUMBAI vs. MANILAL PATEL CLEARING FORWARDING P.LTD, MUMBAI

In the result the appeal of the revenue stands dismissed

ITA 3470/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Mar 2017AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष आमकय अऩीर सं./ I.T.A. No 3470/Mum/2015 (यिर्ाारण िर्ा / Assessment Year : 2011-12)

For Respondent: Ms.Hiral Shah
Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष आमकय अऩीर सं./ I.T.A. No 3470/Mum/2015 (यिर्ाारण िर्ा / Assessment Year : 2011-12) Dy.Commissioner of Income Tax M/s Manilal Patel Clearing –TDS1(3), Forwarding Pvt.Ltd, फनाभ/ Room No.703, 7th floor, Kamer Building, 3rd floor, 38, K.G.Mittal Hospital Building, Kawasji Patel Street, Fort, Vs. Charni Road, Mumbai-400001 Mumbai-400002 अऩीराथी की ओय से / Applicant by : Shri M C Omi Ning…

ITO 12(1)(1), MUMBAI vs. RAJESHWAREE SHIPPING & LOGISTICS, MUMBAI

In the result, Department’s appeal is dismissed

ITA 7297/MUM/2013[2010-11]Status: DisposedITAT Mumbai27 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Jignesh R. ShahFor Respondent: Shri K. Mohan Das
Section 194CSection 40

…and forwarding agent on behalf of its client do not attract TDS provisions. For such proposition, he relied upon the following decisions:– 1. DCIT v/s Rank Shipping Agency Pvt. Ltd., ITA no.5946/Mum./ 2008, dated 21.11.2012; 2. CIT v/s Cargo Linkers, [2008] 218 CTR 695 (Del.); 3. DCIT v/s Jay Kay Freighters P. Ltd., ITA no.3407/Del./2011, dated 8.8.2012; 4. Hah Logistics v/s DCIT, ITA no.1864/Del./211, dated 4.11.2011; 5. Mitra Logistics P. Ltd., v/s ITO, ITA no.852/Kol./2011, dated 25.9.2012; 6. CIT v/s Hardarshan Singh, ITA no.604/2012, DATED 9.1.2013 (Del.); 7. ITO v/s M/s. Universal Traffic Co., ITA no.1426…

ITO (TDS) RG 2, MUMBAI vs. MANILAL PATEL CLEARING FORWARDING P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 4856/MUM/2013[2008-09]Status: DisposedITAT Mumbai06 Nov 2015AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year- 2009-10

Section 133ASection 14ASection 194Section 194CSection 194ISection 194JSection 201Section 201(1)Section 40

…g Pvt. Ltd. ITA No. 4856 to 4858 &4950/Mum/2013 04/11/2011 and DCIT vs Jay Kay Freighters Pvt. Ltd. (ITA No.3407/Del./2011) order dated 08/08/2012, with respect to section 194C, wherein, the decision from Hon’ble Delhi High Court in the case of Cargo Linkers (218 CTR 295) (Del.) was relied upon. We note that the assessee was acting only as an intermediatery between the importers/exporters and the port authorities. The assessee merely collected payments from its customers and disbursed the same to them. The ground rent, terminal handling and demurrage were also the sole liability of the clients. Thus, in the absen…

Showing 1–20 of 22 · Page 1 of 2

CIT v. Cargo Linkers (179 Taxmann 151) — Cited in 22 Judgments | BharatTax