1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1139 OF 2009 The Commissioner of Income Tax, Central II, Mumbai ..Appellant. Versus M/s.Tips Cassettes & Records Company ..Respondent. Mr.P.S. Sahadevan i/by A.L. Gore for the appellant. Mr.Deepak T i/by Mr.V.S. Hadade for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 4TH SEPTEMBER 2009 P.C. : 1. Heard. Learned counsel for the revenue fairly states that the judgment of the Tribunal is based on finding of fact after appreciation of material available on record. In that view of the matter, we have no option but to dismiss the appeal holding it to be without any substantial question of law. 2. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)