-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal No.1415 of 2007 The Commissioner of Income Tax 3 ..Appellant vs. M/s Shapoorji Pallonji Power Co.Ltd. ...Respondent Mr.P.S.Sahadevan for appellant. Mr.P.Kakani with Mr.A.K.Jasani for respondent. CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. 6th August, 2008 6th August, 2008 6th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the appellant and the learned Counsel for the respondent. We have perused the order of the Income Tax Appellate Tribunal dated 21st June, 2007. From perusal of the reasoning from para 4 onwards it is clear that the Tribunal has merely followed the findings of fact recorded by CIT (Appeals) and concurred with the same. It is only a finding of fact and there is no substantial question of law involved in the above appeal. Appeal stands dismissed accordingly. -2- (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.)