T IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3625 OF 2010 Director of Income Tax (Exemption) ..Appellant. Vs. Indian Machine Tools Manufacturers Association. .. Respondent. Mr. Suresh Kumar h/f Padma Divakar, for the Appellant. Mr.P.J.Pardiwala, Sr. Counsel with Mr Atul K Jasani, for Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 07th July,2011. P.C. 1. Heard. 2. In the present case, the finding of fact recorded by the ITAT is that the assessee had fulfilled the conditions set out in Section 11(4A) of the Income Tax Act,1961. Since the finding of fact recorded by the ITAT is that the assessee has fulfilled the conditions laid down under section 11(4A) of the Act, we see no reason to entertain this appeal. The question as to whether the income earned by the assessee is the business income was a question raised by the assessee by way of cross objection but the same has not been answered by the ITAT as infructuous. In this view of the matter, the appeal is dismissed. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)