2009 (4) TMI 46

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....espondent. JUDGMENT The Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J. - Whether in the facts and circumstances of the case the Tribunal was right in holding that a clearing and forwarding agent is a professional firm is the question of law framed by the revenue in this appeal, which is filed against the order of the Income Tax Appellate Tribunal, dated 27.02.2003 passed in....

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....ppeal by following its earlier order. Hence the present appeal with the question of law as referred to above. 3. We have heard the argument of the learned counsel for the revenue and perused the materials available on record. 4. In the case of Commissioner of Income Tax vs. International Clearing and Shipping Agency reported in 242 ITR 426 at the instance of the revenue, the question of law ....

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....consideration and this Court, following the decision of the Supreme Court in Cochin Shipping Co., vs. ESI Corporation (1992) 81 FJR 387 held that "The assistance rendered by the clearing and shipping agent to those who import or export by attending to the documentation and ensuring the clearance of goods, cannot be regarded as profession based on intellectual attainments or personal service ren....