- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME-TAX APPEAL NO.471 OF 2008 AND INCOME-TAX APPEAL NO.472 OF 2008 ... The Commissioner of Income Tax-12 Appellant v/s. M/s.Urmila Construction Co. Respondent ... Mr.P.A.Vora for the Appellant. Mr.S.G.Dalal for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 19TH SEPTEMBER, 2008 - 2 - P.C.: Heard the learned Counsel for both sides. The loan was advanced in the earlier year 1997-98. There was no entry made about the interest. Next year an entry was made, but that was immediately reversed. That has been accepted by the authority. It is essentially a finding of fact. No substantial question of law arises. Appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)