1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 38 of 2009 C.I.T.UDAIPUR V/S M/S ADVENT AGE AGENCY PVT.LTD. Mr. KK BISSA, for the appellant / petitioner Date of Order : 8.7.2009 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI GOVIND MATHUR,J. ORDER ----- Heard learned counsel for the Revenue. The learned Tribunal has affirmed finding of the learned authorities below in para-7 of the judgment on the question of admissibility of the commission paid to Mr. Narendra Choudhary and M/s. Arawali Plasto. In our view that is a judgment arrived at on simple and plain appreciation of material evidence on record, and is a pure finding of fact not giving rise to any substantial question of law. 2 So far as the other two questions being deleting dis-allowance of Rs. 1,50,000/- to Rs. 98,000/-, and deleting dis-allowance of Rs.50,000/- out of telephone expenses are concerned, they also in our view are result of pure finding of fact. Thus, in our view, the appeal does not involve any substantial question of law. The same is, therefore, dismissed summarily. ( GOVIND MATHUR ),J. ( N P GUPTA ),J. /Sushil/