1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 171 of 2008 C I T BIKANER V/S M/S NIRWAN CHARITABLE TRUST Mr. KK BISSA, for the appellant / petitioner Date of Order : 4.11.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal has already found regarding the investment in the building that deduction for personal supervision to the extent of 10% is to be allowed if the Assessing Officer finds that construction was got done under self-supervision. Thus, it doesn't leave any further grievance for the Revenue to ventilate in this appeal as otherwise the valuation as determined by the Valuation Officer has been taken with other admissible deductions. Then so far as the alleged payment of remunerations to directors is concerned, it has been found that the books of accounts have not reflected any such remunerations having been paid to them. It has been found that there is neither any documentary evidence, nor any statement of anybody in this regard. Thus, it was found that there is no iota of 2 evidence. In our view, this again is a pure finding of fact. Thus, the appeal does not involve any substantial question of law. The same is, therefore, dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/