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TMI Blog2013 (11) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance of Rs. 13,08,25,562/- made u/s 40(a)(ia) of the Income Tax Act on account of lorry booking as assessee failed to deduct TDS." 3. Briefly stated the facts giving rise to this appeal are that the case was selected for scrutiny and during the course of proceedings, the Assessing Officer found that the assessee disclosed business receipts after debiting expenses under various heads and the profit was disclosed from business amounting to Rs. 13,04,885/-. The assessee explained and submitted before the Assessing Officer that he was carrying out the business as a facilitator arranging the vehicles for the clients and not doing any contract work on their behalf, hence TDS provision was not applicable to his case. However, rejecting the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter has not been adjudicated in a proper manner while granting relief to the asessee. 5. Replying to the above, ld. counsel of the assessee submitted a copy of the judgment of Hon'ble Jurisdictional High Court of Delhi dated 9.1.2013 in ITA no. 604/2012 in the case of Commissioner of Income Tax vs Hardarshan Singh. In this judgment pertaining to real brother of the assessee who is also in the same kind of business which the assessee is doing, the Hon'ble High Court held that the contract of transportation was between the assessee's clients and the transporters and the assessee had mainly acted as a facilitator or as an intermediary, therefore, the appeal of the revenue against the order of the Tribunal has been dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount collected from the clients is paid to the transporters after deducting commission from the said amount. 8. In Cargo Linkers (supra), it was contended on behalf of the assessee that the assessee was not the 'person responsible' for making payment in terms of Section 194C of the said Act. In that case, the Tribunal had also noted and found as a matter of fact that the assessee was nothing but an intermediary between the exporters and the airlines as it booked cargo for and on behalf of the exporters and mainly facilitated the contract for carrying goods. The principal contract was between the exporter and the airline. This court, in Cargo Linkers (supra), agreed with the view of the Tribunal which had mainly decided an issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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