:1: bgp bgp bgp 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 ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.227 OF 2009 APPEAL NO.227 OF 2009 APPEAL NO.227 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Millenium Nightstar ..Respondent Mr.P.S.Sahadevan i/b.Mr.Vimal Gupta for Appellant. Mr.S.S.Shetty for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 17TH APRIL,2009 : 17TH APRIL,2009 : 17TH APRIL,2009 P.C. P.C. P.C. . Heard. The following substantial question of law is sought to be raised: (i) Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal is right in allowing the disallowance made by A.O. on account of sales promotion expenses and deleting the addition made under Section 69C difference existed between assessees account and parties account? 2. Having heard both the parties, the question is considered by the Tribunal, after appreciation of evidence and the finding of fact is recorded, which can be seen from the order of the Tribunal. 3. In the above view of the matter, no substantial question of law is involved in the present appeal. The same is without any substance. Hence, the appeal stands dismissed in limine. With no order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)