1 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 ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.1157 OF 2000 APPEAL NO.1157 OF 2000 APPEAL NO.1157 OF 2000 The The The Commissioner Commissioner Commissioner of Income Tax, .. Appellant of Income Tax, .. Appellant of Income Tax, .. Appellant Mumbai Mumbai Mumbai City-I, City-I, City-I, Mumbai. Mumbai. Mumbai. vs vs vs M/s M/s M/s F.G.P.Ltd F.G.P.Ltd F.G.P.Ltd ...... Respondent Respondent Respondent Mr.A.S.Rao, Mr.A.S.Rao, Mr.A.S.Rao, APP for Appellant APP for Appellant APP for Appellant None None None for Respondent for Respondent for Respondent CORAM CORAM CORAM : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ JJ JJ DATE DATE DATE : : : 5th June, 2007 5th June, 2007 5th June, 2007 P.C. P.C. P.C. 1.1.1. Heard learned counsel for the appellant. None Heard learned counsel for the appellant. None Heard learned counsel for the appellant. None appeared appeared appeared for the respondent though served. for the respondent though served. for the respondent though served. 2.2.2. We have perused the order of the Income Tax We have perused the order of the Income Tax We have perused the order of the Income Tax Appellate Appellate Appellate Tribunal dated 28th February, 2000. Tribunal dated 28th February, 2000. Tribunal dated 28th February, 2000. Following Following Following two questions of law are sought to be two questions of law are sought to be two questions of law are sought to be raised. raised. raised. QUESTION QUESTION QUESTION OF LAW OF LAW OF LAW (a) (a) (a) Whether on the facts and in the Whether on the facts and in the Whether on the facts and in the circumstances circumstances circumstances of the case, the Tribunal was of the case, the Tribunal was of the case, the Tribunal was justified justified justified in law in deleting the in law in deleting the in law in deleting the disallowances disallowances disallowances of commission paid to various of commission paid to various of commission paid to various persons persons persons even when no services were rendered? even when no services were rendered? even when no services were rendered? (b) (b) (b) Whether on the facts and in the Whether on the facts and in the Whether on the facts and in the circumstances circumstances circumstances of the case the Tribunal was of the case the Tribunal was of the case the Tribunal was justified justified justified in law in confirming the order of in law in confirming the order of in law in confirming the order of CIT CIT CIT (A) and deleting the disallowance of (A) and deleting the disallowance of (A) and deleting the disallowance of interest interest interest made made made u/s 32A of the I.T.Act ? u/s 32A of the I.T.Act ? u/s 32A of the I.T.Act ? 2 3.3.3. As regards the first question oflaw (a) is As regards the first question oflaw (a) is As regards the first question oflaw (a) is concerned, concerned, concerned, the same involves appreciation of the same involves appreciation of the same involves appreciation of evidence evidence evidence and and and as the as the as the Tribunal has concurred with the ribunal has concurred with the ribunal has concurred with the view view view of the C.I.T.(Appeals) we do not find any of the C.I.T.(Appeals) we do not find any of the C.I.T.(Appeals) we do not find any substantial substantial substantial question of law involved. Similarly question of law involved. Similarly question of law involved. Similarly with with with regard to question (b), the Tribunal has by a regard to question (b), the Tribunal has by a regard to question (b), the Tribunal has by a detailed detailed detailed reasoning reasoning reasoning concurred with the view taken by concurred with the view taken by concurred with the view taken by the the the C.I.T. (Appeals) especially paragraphs 26 and C.I.T. (Appeals) especially paragraphs 26 and C.I.T. (Appeals) especially paragraphs 26 and 27 27 27 of the judgment. We do not find any substantial of the judgment. We do not find any substantial of the judgment. We do not find any substantial question question question of law is involved in the above appeal. of law is involved in the above appeal. of law is involved in the above appeal. 4.4.4. Appeal is devoid of merits and the same is Appeal is devoid of merits and the same is Appeal is devoid of merits and the same is dismissed. dismissed. dismissed. (V.C.Daga, (V.C.Daga, (V.C.Daga, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J)J)J)