IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 47 OF 2008 THE COMMISSIONER OF INCOME TAX ... Appellant Versus SHRI. VINAYAK SHIRODKAR ... Respondent Mr. S. R. Rivankar, Advocate for the appellant. Mr. Sudin Usgaonkar, Advocate for the respondent. Coram:- S.A. BOBDE & N. A. BRITTO, JJ. Date:- 5th May, 2008 P.C. The questions of law urged by the learned Counsel for the appellant are pure questions of facts, in that, they raise a dispute about whether the machinery was new and, therefore, whether condition No.(ii) is fulfilled. The other question namely question (B) in para 5 depends on the answer to first question. The appeal is, therefore, dismissed. S.A. BOBDE, J. N. A. BRITTO, J. ssm.