:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.239 OF 2005 The Commissioner of Income TAx VIII. ..Appellant. Vs. M/s. Garware Polyster Ltd. ..Respondent. Mr.S.M.Shah with Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH FEBRUARY,2008. PC : 1. The question of law (a) as framed pertains to disallowance of motor car expenses. This is purely a finding of fact. The question of law as framed therefore, would not arise. 2. In so far as questions (b) and (c) are concerned we find that the Tribunal relied on the judgment in the case of Daks Copy Services (P) Ltd. Vs.ITO, 30 ITD 223(Bom) (SB) and Sayaji Iron and Engineering Company Vs. CIT, 253, ITR 749 ((Gujarat)). Considering the finding recorded and the judgments relied, in our opinion, the questions of law as framed would not arise and consequently , the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)