IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG. NO.359 OF 2003 INCOME TAX APPEAL (LODG. NO.359 OF 2003 INCOME TAX APPEAL (LODG. NO.359 OF 2003 The Commissioner of Income-tax ..Appellant. V/s. M/s.Rosemount (India) Ltd. ..Respondent. Mr.A.N.Kotangale for appellant. None for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 13TH NOVEMBER, 2006. DATED : 13TH NOVEMBER, 2006. DATED : 13TH NOVEMBER, 2006. P.C. :- P.C. :- P.C. :- . Appeal is taken on board. Heard Mr. Kotangale in support of the appeal. 2. The appeal seeks to raise two questions of law, one is regarding exclusion of the sales tax of Rs.1,51,19,419/- from the amount of total turnover of the assessee for the relevant assessment year for the purpose of working out the reduction under section 80HHC of the Income Tax Act. Mr.Kotangale, the learned counsel for the appellant does not dispute that as far as the decision of the Tribunal on this aspect is concerned, the same is covered in favour of the assessee by the Judgment of this court in the case of C.I.T. V/s. Sudarshan Chemicals Co.Ltd. C.I.T. V/s. Sudarshan Chemicals Co.Ltd. C.I.T. V/s. Sudarshan Chemicals Co.Ltd. reported in - = : 2 : = - 245 I.T.R. 769 (Bom.) 245 I.T.R. 769 (Bom.) 245 I.T.R. 769 (Bom.). 3. The second question sought to be raised with respect to the reduction of Rs.2,21,566/- as business expenditure. The Tribunal has clearly given a finding that this amount was paid as demurrage charges to the International Airport authority. That being the position, it was clearly allowed as a business expenditure. In view of this none of the questions of law which are sought to be raised deserve any consideration. 4. Appeal is, therefore, dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)