1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.443 OF 2008 The Commissioner of Income Tax Mumbai City 9, Mumbai. ...Appellant vs. M/s.Clean Air Projects(I)Pvt.Ltd. ...Respondent. AND INCOME TAX APPEAL NO.444 OF 2008 The Commissioner of Income Tax Mumbai City 9, Mumbai. ...Appellant vs. M/s.Clean Air Projects(I)Pvt.Ltd. ...Respondent. --- Mr.Sureshkumar, for appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 4th September,2008. P.C.:- 1. Heard the learned Counsel appearing for appellant. The tribunal has recorded finding of fact that erection and commissioning of the plant is 2 intricately connected with the manufacturing activities of the assessee. This being a finding of facts, in our opinion, no fault can be found with the order impugned. No question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)