bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3042 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Apex International P.Ltd. ..Respondent Mr.P.S.Sahadevan i/b. Mr.Ram Upadhyay. Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 14TH OCTOBER, 2009 P.C. 1. Heard learned Counsel for the parties. Perused appeal. 2. The Tribunal, after having considered the material available on record, and relying on the judgments in the case of CIT Vs. Lok Holdings (2009) 308 ITR 356 (Bom) and CIT Vs. Indo Swiss Jewels Ltd. and Anr. (2006) 284 ITR 389 (Bom) has recorded a finding of fact that financing is one of the business activities of the assessee. No material is brought on record to show that the finding recorded by the Tribunal is perverse and contrary to the material available on record. In this view of the matter, appeal stands dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)