IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 26 OF 2003 THE COMMISSIONER OF INCOME ....Appellants TAX,PANAJI-GOA. Versus M/S V.M. SALGAONKAR ....Respondents BROS.LTD.,VASCO-DA-GAMA. Mr. S. R. Rivankar, advocate for the appellant. Mr. G. A. Sarangam, Senior Counsel with Mr. O. Ataide and Ms. P.Adpaikar, advocates for the respondent. Coram:- R. M. LODHA & N. A. BRITTO, JJ. Date:- 22nd August, 2005 P.C. Heard Mr. Rivankar, the learned counsel for the revenue. The order of the Income Tax Appellate Tribunal does not give rise to any substantial question of law. The findings are concluded on facts. The Tax Appeal is dismissed in limine. R. M. LODHA, J. N. A. BRITTO, J.