IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2464 OF 2009 The Commissioner of Income Tax-7 ..Appellant. Vs. M/s. Stream International Services Pvt. Ltd. ..Respondent. .... Mr. Suresh Kumar for the Appellant. None for the Respondent. .... CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. 8th January, 2010. P.C.: The Income Tax Appellate Tribunal has confirmed the finding of the CIT (A) that there was no splitting up or reconstruction of a business already in existence. Whether there was a splitting up or reconstruction of business is a question of fact. No substantial question of law arises. The Appeal by the revenue is accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)