1` IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR Income Tax Appeal No. 51/2008 The Commissioner of Oncome Tax-I, Aaykar Bhavan, Civil Lines, Nagpur vs. M/s Khullar & Sons, 49 Kadbi Chowk, Nagpur ----------- ------------------------------------------------------------------------------------------ Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's or directions and Registrar's orders. Orders. --------------------------------------------------------------------------------------------------------- CORAM : A.P.Lavande & P.D.Kode,JJ DATE : 27.02.2009 Having heard Mr. Anand Parchure, learned counsel for the appellant and Mr. K.P.Dewani, learned counsel for respondent, we do not find any ground to admit this appeal since the findings given by two authorities below which have been challenged in this appeal, are borne out from the material on record. Moreover the substantial questions of law raised as question nos. (i) to (iv) are squarely covered by the Division Bench Judgment of this court in Parekh Traders vs. Commissioner of Income Tax (1984) 150 ITR 310 relied upon by Mr. Dewani. In so far as substantial question of law no. (v) is concerned, both the authorities below have relied upon the material placed by the assessee and have come to the conclusion that the assessee is entitled for deduction of legal expenses. We do not find any substantial question of law involved in the present appeal. The appeal is, therefore, rejected. JUDGE JUDGE patle 2`