1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2720 OF 2009 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus Marzouk Enterprises ..Respondent. Ms.Suchitra Kamble for the appellant. Ms.Vasanti B. Patel for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 8 June, 2010. P.C. : 1. The Commissioner (Appeals) has accepted the explanation of the assessee that of the entire amount of Rs.25.33 lakhs paid by the sister concern to the assessee, labour charges amounted to Rs.9.76 lakhs and that the balance represented reimbursement of expenses and advances. This finding of fact has been confirmed by the Tribunal in appeal. In these circumstances, the appeal by the Revenue would not give rise to any substantial question of law. The appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)