1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3091 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Elder Pharmaceuticals Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Percy J. Pardiwala, senior Advocate with Sudhar G.Lakhani 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 26th February, 2009 raises the following question of law:- " Whether on the facts and in circumstances of the case, the ITAT was correct in holding that the transactions between the assessee and the manufacturer is one of a contract for sale of goods and is not in the nature of a works contract and therefore provisions of Section 194C are not attracted ? " 2 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 and the assessee have stated 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 case, 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.)