K.J. IN THE HIGH COURT OF JUDICATRE AT BOMBAY ORDINARY ORIGINAL CIVIL JRISDICTION INCOME TAX APPEAL (L) NO.108 OF 2007 WITH NOTICE OF MOTION NO.4423 OF 2007 The CIT-5 ..Appellant Versus M/s.Walchandnagar Inds.Ltd., ..Respondent ---- Mr.R.Ashokan with Mr.P.S.Sahadevan for the appellant. Mrs.Vasanti B.Patel for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 18.03.2008. PC 1. Question-1 reads as under :- " Whether Hon’ble Tribunal was right in deleting the disallowances of Rs.03,42,14,914/- on account of commission paid even though assessee unable to prove that the services were rendered by the commission agent ? 2. We have considered the order passed by the Tribunal for the A.Y.1990-91. While considering another appeal in respect of the same issue preferred by the revenue being Income-tax Appeal (L) No.109 of 2007 we have answered the issue in favour of the assessee by order dated 17.3.2008. In the light of that the said question would not arise. : 2 : 3. The 2nd question as framed reads as under :- " Whether Hon’ble Tribunal was right in directing that Erection, Job work and services should be treated as separate business and excluded from the ‘profit & Gain of Business’ for the purpose of computing deduction under section 80HHC in terms of explanation (baa) to section 80HHC of the I.T.Act, 1961 ? . We find that this very issue is also an issue for the A.Y.1998-99 which was the subject matter of Income-tax Appeal (L) No.109 of 2007. This question was not raised in the 2nd Appeal which we have dismissed on 17.3.2008. We also find that issue was an issue for the A.Y.1996-97. The revenue has not preferred any appeal for that year. Nothing has been brought to our notice that for the same issue, a contrary view shall be taken based on material on record. 4. In the light of the above, appeal dismissed. NOTICE OF MOTION NO.4423 OF 2007 . Considering the cause shown, delay condoned. Office to register the appeal. : 3 : (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)