No TDS on Transportation in furtherance of contract of sale

HIGH COURT OF GUJARAT Commissioner of Income-tax (TDS) Versus Krishak Bharati Cooperative Ltd. TAX APPEAL NO. 618 OF 2010 JULY 12, 2011 JUDGMENT Akil Kureshi, J.   Revenue is in appeal against the judgment of the Tribunal dated 5.9.2008 raising following questions for our consideration:- “[i]  Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in coming to the conclusion that the contract between the gas suppliers and the assessee is a contract for sale of goods and not work contract so as to attract the provis...