-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal No. 185 of 2002 The Commissioner of Income Tax ..Appellant vs. M/s Lazer Detergents Pvt.Ltd. ..Respondent Mr.Vimal Gupta for appellant. Mr.J.D.Mistri i/b Mr.Raj Darak for respondent. CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. 25th August, 2008 25th August, 2008 25th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the appellant and the learned Counsel for the respondent. 2. Perused the question of law which read as under: "Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in directing for deduction of Rs.23,28,198/- as service charges paid by the assessee to M/s Almanac textiles Ltd. although no evidence was produced to prima facie establish the claim of rendering of services by the recipient while the onus lay on the assessee to establish the claim". -2- 3. We have perused the Tribunal’s order dated 9th July, 2000. From the order it is very clear that it is only finding of fact. There is no substantial question of law involved in the above. Appeal is devoid of any merits. The same is dismissed. (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.)