:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1399 OF 2008 The Commissioner of Income Tax-6. ..Appellant. Vs. M/s. Morarji Castinglioni Ltd. ..Respondent. Mr. J.S.Saluja for the Appellant. Mr. J.D. Mistri with Mr. A.K. Jasani and P.C. Tripathi for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY, 2009. PC : 1. The Tribunal on the facts on record had arrived at conclusion that the business could be said to have been set up in November,1997. Based on this finding, the tribunal had come to the conclusion that the expenditure incurred earlier to Nov.1997 is not allowable as revenue expenditure and what is allowable is only expenditure after business was set up. In the light of that, two questions as set out in grounds of appeal are held in favour of the assessee and against the revenue. The revenue has filed this appeal on the same questions. Considering the finding of fact of commencement of business and which is not in dispute, the questions of law as framed would not arise and consequently appeal dismissed. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)