(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.17 of 2009 The Commissioner of Income Tax.....Appellant Vs. Mr. PurshottamR. Ralkar, ..Respondent Mr.P.S. Sahadevan with Mr. R. Asokan, for the Appellant Mr. A.K. Jasani, for the Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 20TH MARCH, 2009 DATED: 20TH MARCH, 2009 DATED: 20TH MARCH, 2009 P.C.: P.C.: P.C.: . The CIT (A) after considering the material on record estimated 30% of the man days have not been not spent on technical services and, therefore, disallowed deduction under Section 80HHE on 30% of the total receipts from Intersocks. The Tribunal after considering the finding recorded by the C.I.T. (A) concurred with the said findings recorded by C.I.T. (A). This being clearly finding of fact the question of law as framed would not arise. Consequently Appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)