- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME-TAX APPEAL NO.409 OF 2008 AND INCOME-TAX APPEAL (L) NO.463 OF 2008 ... The Commissioner of Income-tax-XIX ...Appellant v/s. Shri Murlidhar Dialani ...Respondent ... Mr.A.S.Shivsharan for the Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 19TH SEPTEMBER, 2008 P.C.: In both appeals same question arises and it relates - 2 - to the same assessee. Heard the learned Counsel for the Appellant. We do not find any fault with the finding recorded by the tribunal that the taint of illegality in respect of the appellant’s claim before the Customs Department for various benefits cannot affect the entitlement of the Appellant to the deduction u/s.80HHC in respect of the exports made and for which the sale proceeds have been received in convertible foreign exchange by the Appellant. It is common ground that though there is a show cause notice issued by the custom authorities, there is no finding recorded by the custom authorities that there was any illegality in the export. No substantial question of law arises. Appeals are rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)