IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.680 OF 2008 The Commissioner of Income Tax-17 ..... Appellant V/s. Uday Rajaram Lad .....Respondent Mr.P.K.Kamwal, A.G.P., for the appellant. CORAM : SHRI P.B.MAJMUDAR & SHRI J.P.DEVADHAR, JJ. DATED : 17th NOVEMBER, 2008. P.C. 1. Heard the learned counsel for the appellant. 2. This appeal is directed against the order passed by the Income Tax Appellate Tribunal in ITA No.9222/Mum/2004, pertaining to the Assessment Year 1999-2000. The question which arises for consideration in this appeal is as to whether the expenditure incurred on alterations and renovations of the tenanted premises is to be deducted from the amount received by the assessee on surrender of the tenancy. The Tribunal after considering the order of the CIT(A), has given cogent reasons for upholding the decision of the CIT(A) in appeal. While deciding the issue the Tribunal has also relied upon a decision in the case of ACIT V. Nirmal Warehousing Agency, 77 ITD 1, a reference of which was made in the order of the Tribunal. 3. The Tribunal has given detailed reasoning in Para No.6, which reads as under : - 6. We have considered the rival submissions, perused the materials on record and have gone through the orders of the authorities below and Judgments cited by learned AR of the assessee. We find that learned CIT(A) has examined in detail the nature of expenses incurred by the assessee and has disallowed those expense, which were not of capital nature and of which supporting/ evidence could not be produced by the assessee. Judgments cited by the learned AR of the assessee support the case of the assessee. 4. In our view, no interference is called for in the order passed by the Income Tax Appellate Tribunal. The judgments of the Tribunal as well as CIT(A) are based on appreciation of evidence on record. No question of law much less any substantial question of law arises for determination of this Court in this appeal. We do not find any substance in the appeal and the same is dismissed. ( J.P.DEVADHAR, J. ) ( P.B.MAJMUDAR, J. )