1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.7 OF 2010 The Commissioner of Income Tax ..Appellant. V/s. M/s. J.B. Chemicals& Pharmaceuticals Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 12TH MARCH, 2010 P.C. :- 1. The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the ITAT dated 15th December, 2009 raises the following question of law:- " Whether on the facts and in circumstances of the case and in law, the ITAT is right in holding that the appellant is not liable to deduct tax as per Section 194C and not deemed to be an assessee in default under Section 201(1) of the Income Tax Act, 1961 despite the fact that the pharmaceutical companies purchase drugs by entering into an agreement with the 3rd party manufacturer for the supply of certain drug under the 2 brand name and trademark of their company. Is a contractual agreement being a works contract, section 194C is applicable ? " 2. The appeal has been placed for hearing together with a batch of appeals. We have delivered judgment today in The Commissioner of Income Tax (TDS) V/s. M/s. Glenmark Pharmaceuticals Ltd. [Income Tax Appeal No.2256 of 2009). Counsel appearing on behalf of the Revenue states that the facts of the present case are similar to those in the aforesaid appeal. In the circumstances, for the reasons set out in the judgment in the aforesaid appeal, the present appeal does not raise any substantial question of law. The appeal is accordingly dismissed. No order as to costs. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)