Itxa/417/2015 Of Commissioner Of Income-Tax(Tds)-I v. M/S. Jet Lite (India) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 417 OF 2015 The Commissioner of Income Tax-(TDS)1.. Appellantv/s. M/s. Jet Lite (India) Ltd. .. Respondent Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the appellan tMr. Percy Pardiwala, Senior Counsel a/w Mr. Atul K. Jasani for the respondent CORAM : S.V. GANGAPURWALA & A.M. BADAR, J.J. DATED : 19[th] JULY, 2017 P.C. 1.The present appeal pertains to Assessment Year 2009-10. 2.Mr. Suresh Kumar, learned Counsel submits that the Tribunal was not justified in holding that cargo handling charges are in the nature of contract u/s 194C and not fees of professional or technical services covered u/s 194J of the Act. The cargo handling charges requires technically competent and skilled persons to handle highly complicated and mechanized machinery. 3.We have heard learned Counsel for the respondent. 4.It is not disputed that for the Assessment Year 2008-09, between the same parties, similar issue had arisen and the Commissioner had held that the cargo handling charges are in the nature of contract and not fees of professional and technical services. The Revenue did not file any appeal before the Tribunal and had accepted the said order. As such, for the present year, the appellant would not be in a position to deviate from the principles of consistency. 5.In the light of the above, the appeal is dismissed. No costs. (A.M. BADAR, J.) (S.V. GANGAPURWALA, J.)