COMMISSIONER OF INCOME TAX Vs. CARGO LINKERS

JUDGEMENT

(1.) THE Revenue is aggrieved by an order dt. 9th March, 2007 passed by the Tribunal, Delhi Bench 'H' in ITA Nos. 2793, 2794, 2795 and 2796/Del/2006 relevant for the financial yrs. 2000 -01 to 2003 -04.

(2.) THE assessee is a partnership firm carrying on the business of clearing and forwarding agents (C&F; agents) and booking cargo for transportation abroad for various airlines operating in India. The assessee collects freight charges from the exporters who intend to send the goods through a particular airline and pays the amount to the airline or its General Sales Agents and for the services rendered, the assessee charges commission from the airlines. According to the AO, the assessee was liable to deduct tax at source on the payments made to the airlines.

(3.) AGAINST the order passed by the CIT(A), the Revenue preferred an appeal before the Tribunal which was dismissed by the order under challenge.