1 itxa2301.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2301 OF 2010 Commissioner of Income Tax -12, Mumbai ...Appellant. Vs. M/s Sonal Garments, Mumbai ..Respondents. Mr. Vimal Gupta i/by Padma Divakar for the Appellant. Mr.Jitendra Singh with K. Gopal for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 21ST JULY, 2011. P.C. Two questions of law raised in this appeal by the Revenue, which reads thus : "(a) Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal, in law, is correct in holding that the profit on sale of license, not covered u/s 28(ii a), is akin to 'interest from customer and sales tax set off' and therefore, eligible for deduction u/s 80HHC of the Act? (b) Whether, on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal was justified in holding that expenses not incurred in the current year may be allowed even if it is neither capitalized nor amortized?" 2 itxa2301.10.sxw 2. As regards the first question is concerned, the same does not arise out of the order of ITAT and hence the first question cannot be entertained. 3. As regards the second question is concerned, the ITAT has allowed the claim of the assessee by following the decision of this Court in the case of Taparia Tools Pvt Ltd. Vs. DCIT, reported in 260 ITR 102. The Tribunal has also recorded a finding of fact that the expenditure incurred on the training of the staff members has been held to be allowable as revenue expenditure in the earlier assessment years. No case is made out for taking contrary view. 3. In this view of the matter, appeal is dismissed with no order as to costs. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)