1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 483 OF 2004 The Commissioner of Income Tax Mumbai City XII, Mumbai ).......Appellants versus M/s. Munshaw Investment Corpn.)........ Respondant. Mr. Parag Vyas i/b A.S. Rao for the Petitioner. Mr. M. Subramanian a/w Mr. V.S. Hadade for the Respondents. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 04TH AUGUST 2008. P.C.: 1. We have heard the learned counsel appearing for the parties. The present appeal is directed against the order of the Appellate Tribunal dated 18-11-2002. It is not in dispute before us that in the previous years of the same assessee the amount was treated as the Revenue Expenditure and the department did not challenge the same in the appeal. Further more the question in relation to deduction under section 57 (iii) is squarely answered by the Court in the case of 238 ITR 777. 2 2. In view of the above, no question of law much less substantial question of law raised in the present case. Hence appeal is dismissed. No order as to costs. CHIEF JUSTICE A.P. DESHPANDE, J.