https://www.taxtmi.com/caselaws?id=31982 Transportation and other charges paid in a purchase and sale transaction were treated as part of the cost of procurement of wheat, not as separate interest, rent or contractual payments. On that factual basis, the TDS provisions were held inapplicable, and the Court relied on its earlier identical decision to support the same view. The revenue's proposed issue was therefore not treated as a substantial question of law, and the appeal was dismissed. en-us Mon, 22 Dec 2008 00:00:00 +0530 Sun, 04 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31982 Transportation and other charges paid in a purchase and sale transaction were treated as part of the cost of procurement of wheat, not as separate interest, rent or contractual payments. On that factual basis, the TDS provisions were held inapplicable, and the Court relied on its earlier identical decision to support the same view. The revenue's proposed issue was therefore not treated as a substantial question of law, and the appeal was dismissed. Case-Laws Income Tax Mon, 22 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31982