In the result, both the appeals filed by the Revenue are dismissed
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
79,11,000) (wrongly taken by A.O as Rs.47,00,00,000/-). It also provides for supply of all supervisory services at the time of erection, commissioning, integration of the plant with the existing mill. The appellant has made the payment without making TDS on the ground that the impugned contract is a contract for sale and did not involve