TMI Blog2007 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... y this common judgment. These appeals have been preferred against the common judgment and order dated January 29, 2003, passed by the Income-tax Appellate Tribunal, Delhi Bench "A" Delhi, in I. T. A. Nos. 544 to 547/Delhi of 2002. The dispute relates to the assessment years 1996-97 to 1999-2000. Learned counsel for the parties agree that only the following question of law is involved in all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for collection of amount from the customers who actually availed of such facilities. The entire payments received by the parties were deposited with the Nigam and the Nigam on such payments used to give 85 per cent. to the contractors being hire charges and other incidental charges before the start of the tour and after completion of tour, balance 5 per cent. was used to be given on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Appellate Tribunal, who also decided the same in favour of the Department and against the. assessee. Feeling aggrieved, the assessee has come up in appeal before this court. We have heard learned counsel for the parties and perused the entire material available on record. The KMVN is a contractor and they have appointed the commission agents and they derive the income from the agents. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor is KMVN who appoints the agents for his own facilities. Thus, the KMVN cannot shirk from its liability for payment of tax. In view of the above, all the appeals are dismissed and the judgment and orders passed by the Income-tax Appellate Tribunal as well as by the Commissioner (Appeals) and the Income-tax Officer are hereby confirmed. The question is accordingly answered in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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