2012 (4) TMI 650

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.... For the respondent:- Mr. Salil Kapoor with Mr. Vikas Jain, Advs. ORDER These appeals have to be dismissed in view of the decision dated 17th February, 2011 in ITA No.331/2011 Commissioner of Income Tax Vs. Cargill Global Trading Pvt. Ltd. (2011) 335 ITR 94 (Del.). Cargill Global Trading Pvt. Ltd. was the payer and the Assessing Officer had held that they were liable to deduct tax at source ....