:1: [ASN] [ASN] [ASN] IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1230 OF 2008 Laxmi Oil Engines Pvt. Ltd. ..Appellant. Vs. Asstt. Commissioner of Income Tax, Circle 3(3), Kolhapur. ..Respondent. Mr. S.N. Inamdar with Mr. A.K. Jasani for the Appellant. Mr.Vimal Gupta for the Respondent. CORAM : F.I.REBELLO & R.S.MOHITE, JJ. DATE : 24TH FEBRUARY,2009. PC : 1. The assessee is in appeal on the following question. Whether on the facts and in the circumstances of the case, the disallowance of commission of Rs.12,99,235/- actually paid was legally valid? 2. The Assessing Officer after considering the statement of the Director Mr. A.M.Shende, was satisfied that the amount paid is not related for the purported services. In appeal, CIT confirmed the same. The tribunal has also not interfered the finding recorded. 3. On behalf of the appellant, the learned counsel submits that the material indicates that the commission has really been paid. In our opinion, three authorities below, considering the facts on record has arrived at a :2: finding of fact that the assessee was not able to show that monies paid were for any specific service. This is purely a finding of fact based on the appreciation of evidence. Even if two views are possible, it is not possible to say that the finding is perverse. Considering the above, in our opinion, there is no merit in this appeal. Appeal is accordingly dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)