AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.427 OF 2008 Commissioner of Income Tax-19 ..Appellant. V/s. Mr.Sachin R. Tendulkar ..Respondent. Mr.A.V. Shivsharan for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 8TH OCTOBER, 2008. P.C. : 1. The revenue has raised two questions against the order of the tribunal dated 20-5-2005 in Income Tax Appeal No.5083/M/2000 relating to assessment year 1997-98. 2. As regards first question is concerned, the findings recorded by the tribunal regarding reasonableness of the amount payable by the assessee to its chartered accountants is a question of fact and no question of law arises. 3. As regards question No.2 is concerned, the tribunal followed its decision in the case of Nawab Mansur Ali Khan V/s. ITO reported in [1975] Tax. 40(6) - 21, G.R. Vishwanath Vs. ITO reported in [1989] 29 ITD 142 (Bang) and ITO V/s. Dilip Doshi reported in (1988) 40 Taxman 188 (cal). 4. The learned counsel for the revenue is unable to state as to whether the findings given by the tribunal in all these cases that the cricketers are not professionals but only a vocation has not been accepted by the revenue and any appeal has been filed against said decisions. Since the tribunal has relied upon its decision in three cases which have been in existence since 1975, we see no reason to interfere with the order of the tribunal. 5. In this view of the matter, the appeal is dismissed. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.