Case Law Details
Case Name : Taj Leather Works Vs Assistant Commissioner of Income-tax (ITAT Kolkata)
Appeal Number : IT Appeal Nos. 1686 AND 1687 (KOL.) of 2011
Date of Judgement/Order : 31/05/2012
Related Assessment Year :
Courts :
All ITAT ITAT Kolkata
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It is an admitted position that the air freight is paid to the agents on the actual basis and that the bills and air freight documents have been directly issued by the foreign airlines. The agents, while accepting payments for air freight components, have acted merely as agents of the respective airlines and have not
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