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TMI Blog2008 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ments made were not on behalf of the assessee but were part of cost of procurement of wheat and thus, provision for deduction at source was not applicable – no substantial question of law arises – revenue’s appeal is dismissed - 724 of 2008 - - - Dated:- 22-12-2008 - ADARSH KUMAR GOEL and L.N. MITTAL JJ. Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. JUDGMENT 1. The rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t source in respect of payments made towards transportation and other charges. The demand was upheld by the CIT(A) but the Tribunal set aside the same on the ground that the payments made were not on behalf of the assessee but were part of cost of procurement of wheat and thus, provision for deduction at source was not applicable. 3. We have heard learned counsel for the revenue. It is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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