itxa3407-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3407 OF 2009 The Commissioner of Income Tax (LTU), Mumbai ..Appellant. V/s. M/s. Sterlite Telecom Ltd. ..Respondent. Mr. A.R. Malhotra for the appellant. Mr. B.V. Jhaveri for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 1ST FEBRUARY, 2013 P.C. :- Heard. Admit on the following substantial question of law :- “Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in law in confirming the order of CIT(A) in directing to allow the claim of the assessment for payment of management fees of Rs.42.97 lakhs and Rs.33.11 lakhs as corporate guarantee commission ? (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.) 1/1