2016 (12) TMI 1752

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....:- The assessee has filed this appeal challenging the order dated 5.11.2014 passed by Ld CIT(A)-14, Mumbai for assessment year 2011-12, wherein the Ld CIT(A) has confirmed the demand raised by the AO u/s 201(1)/201(1A) of the Act. 2. The Ld A.R submitted that the assessee has provided manpower to various shipping companies as per the agreement entered between the assessee and shipping compan....

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....tted that the tax authorities have taken the view that the assessee was required to deduct tax at source u/s 194J of the Act and accordingly raised demand u/s 201(1) of the Act. He submitted that the payees are either not liable to pay income tax or they have already paid income tax by filing their respective return of income. Hence the assessee cannot be treated as an assessee in default under 3r....

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....y with the Income tax provisions is placed upon the assessee. The articles of agreement for employment of seafarers have been issued by the shipping company directly to the employees. 5. In our view, the nature of relationship between the assessee and shipping company, between the shipping company and seafarers and between the assessee and seafarers have to be determined first, which will in tu....