Intermediaries not liable to deduct TDS on payments to transporters as there is no privity of contract

HIGH COURT OF DELHI Commissioner of Income-tax Versus Hardarshan Singh IT Appeal No. 604 of 2012 CM NO. 17463 of 2012 January 9, 2013 JUDGMENT Badar Durrez Ahmed, J.  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/Delhi/2011 pertaining to the assessment year 2007-08. Before the Tribunal, the assessee, who was aggrieved by the orders passed by the Assessing Officer as well as the Commissioner of Income Tax (Appeals), had, int...