CIT v. Cargo Linkers

179 Taxmann 151High Court2009#5363 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 366,314 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

The Commissioner of Income Tax-I vs. M/s. Celestial Laboratories Limited

ITTA/303/2013HC Telangana17 Jul 2013

CIT vs. Hardarshan Singh

The appeal is dismissed

ITA/604/2012HC Delhi09 Jan 2013

Bench: The Tribunal, The Assessee, Who Was Aggrieved By The Orders Passed By The Assessing Officer As Well As The

For Appellant: Mr Rohit MadanFor Respondent: Mr S. Krishnan
Section 143(2)Section 194CSection 40

…ITA 604/2012 Page 1 of 8 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 09.01.2013 + ITA 604/2012 CIT ... Appellant versus HARDARSHAN SINGH ... Respondent Advocates who appeared in this case: For the Appellant : Mr Rohit Madan For the Respondent : Mr S. Krishnan CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE R.V.EASWAR 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 perta…