AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2051 OF 2008 WITH INCOME TAX APPEAL (L) NO.2019 OF 2007 The Commissioner of Income- Tax, (International Taxation) ..Applicant. V/s. M/s. Taj Performande Fund (Mauritius) Limited ..Respondent. Mr.Parag Vyas with Mr.P.S. Sahadevan for the applicant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. The delay in filing the appeal is condoned. The notice of motion is disposed of accordingly. 2. Heard learned counsel for the revenue. By deleting the penalty the tribunal has recorded a finding of fact that the assessee has disclosed all material facts in the statement of income. It is only a difference of opinion about taxability of a particular item of income. 3. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed. No costs. (V.C. Daga, J.) (J.P. Devadhar, J.)