bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1783 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.MSC Agency (I) Pvt. Ltd. ..Respondent Ms.Devki Iyer for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 5TH AUGUST, 2009 P.C. Heard learned Counsel for the parties. Office objections are overruled. Registry is directed to register the appeal. By consent of parties, taken up for hearing on admission. 2. The question sought to be raised in the present appeal is, whether the amount paid as club entrance fees is a business expenditure allowable u/s. 37(1) of the I.T.Act? The Tribunal has relied upon the judgment of this Court in the case of Otis Elevator Co. Vs. CIT 195 ITR 682, wherein this Court has held that the expenses incurred towards the membership fees of the club for its Officers and Executives is a business expenditure and is allowable. The question sought to be raised, is squarely covered by the judgment of this Court referred to hereinabove. The contentions raised during the course of oral submission, with regard to provisions of Section 40A(9) of the I.T.Act cannot be considered, since the said question was neither raised in the cross objection filed by the Revenue before the Tribunal nor it was argued before the Tribunal. Apart from this, the said question does not find place in the present appeal. Under these circumstances, the question does not arise from the order of the Tribunal. 3. In the above view of the matter, the appeal stands dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)