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2013 (1) TMI 314 - HC - Income TaxNon deduction of TDS - Lorry Booking Income - Addition invoking Section 40(a)(ia) - ITAT deleted the addition - Held that:- The assessee collects freight charges from the clients who intended to transport their goods through separate transporters. The entire amount collected from the clients is paid to the transporters after deducting commission from the said amount. Relying on case of CIT v. Cargo Linkers [2008 (3) TMI 619 - DELHI HIGH COURT] the assessee was not the ‘person responsible’ for making payment in terms of Section 194C. The contract was actually between the exporter and the airline and the assessee was only an intermediary and, therefore, it was not the ‘person responsible’ for deduction of tax at source in terms of Section 194C - in favour of assessee.
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