THE COMMISSINER OF INCOME TAX XVII vs. ADIDAS INDIA MARKETING P.LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 07.07.2009 7# Present: Mr. Rashmi Chopra, Advocate for the appellant. . + ITA No. 459/2009 The question raised in this appeal is as to whether the transaction in question was of purchase of goods from principal to principal or it was a ?works contract? within the meaning of Section 194C of the Act. The Tribunal has answered the question holding it to be a transaction of sale of goods following its earlier decision in the case of Reebok India. Against that judgment of the Tribunal, appeal was preferred by the CIT in ITA No. 1209/2006 entitled Commissioner of Income Tax Vs. Reebok India Co., (2008) 306 ITR 124, which has been dismissed by this Court. Thus no substantial question of law arises for consideration. The appeal is dismissed. A.K. SIKRI, J. . . . VALMIKI J. MEHTA, J. July 07, 2009 pmc . .