Assessee, owner of a plot of land, entered into an agreement with one ADPL to develop said plot of land. In the course of   survey  under section 133A, it was found that  the assessee had made a payment of Rs. 80 crores to ADPL during financial year 2009-10. Assessing Officer held  that payment made by assessee to ADPL was on account of ‘commission or brokerage’ as defined under section 194H and, hence, assessee was required to deduct tax at source at 10 per cent on said payment.On appeal, the Commissioner (Appeals) held that the amount paid by the assessee to ADPL was not in the nature of ‘commission or brokerage’ and hence there was no requirement of the assessee to deduct tax at source under section 194H. Tribunal held that transactions entered into by assessee and ADPL were on a principal to principal basis and, thus, not covered under section 194H. On appeal the Court held that since revenue had not challenged any of factual findings given by Tribunal, impugned order passed by Tribunal did not give rise to any substantial question of law.   (AY. 2010-11)