itxa3415-09g vai IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3415 OF 2009 WITH INCOME TAX APPEAL NO.3413 OF 2009 WITH INCOME TAX APPEAL NO.3414 OF 2009 WITH INCOME TAX APPEAL NO.3416 OF 2009 WITH INCOME TAX APPEAL NO.6481 OF 2010 The Commissioner of Income Tax-10 ....Appellant V/s. M/s.Colgate Palmolive (India) Ltd. ....Respondent Mr.Suresh Kumar with Ms.Sangeeta Jadav for the Appellant. Mr.Ajit Shah with Mr.Rajiv Singh i/b M/s. Chitnis & Co. for the Respondent. CORAM : S.J. VAZIFDAR AND M.S. SANKLECHA, JJ. DATE : 24TH JULY, 2012. P.C. :- 1. By consent the delay in filing Appeal No.3413 of 2009 is condoned. 2. The above appeals are admitted on the following substantial question of law :- “5.1 Whether on the facts and in the circumstances of the case, the ITAT was right in law 1/2 itxa3415-09g in allowing the appeal of the assessee while holding that the expenditure is not capital in nature as held by the Assessee Officer which was also confirmed by the CIT (A) ?” (M.S. SANKLECHA, J.) (S.J. VAZIFDAR, J.) 2/2