:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.931 OF 2008 TAX APPEAL NO.931 OF 2008 TAX APPEAL NO.931 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. Vijay Paper Udyog ..Respondent Mr.D.K.Kanwal for the Appellant. Mr.P.J.Pardiwalla with A.K.Jasani for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. In the above, the Appellant is seeking to raise the following substantial question of law: Whether on the facts and circumstances of the case and in law, the Hon’ble Tribunal has erred in directing the Assessing Officer to allow deduction under Section 80-IA of Rs.17,38,868/-? 2. It is apparent from the question framed, that the challenge is with regard to findings of facts. There is absolutely no question of law, involved in the above Appeal. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)