1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.243 OF 2008 The Commissioner of Income Tax-8 ...Appellant vs. M/s.Sovika Infotek Ltd. ...Respondent. --- Mr.B.M.Chatterjee with Anamika Malhotra, for appellant. Mr.A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 1st August, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. 2. So far as the question of law at (a) is concerned, we do not see any question of law arises because the reasons given by the tribunal are cogent. So far as the questions of law at (b) and (c) are concerned, the tax impact will be very small even if it is assumed that the tribunal is wrong. Therefore, 2 the appeal cannot be entertained. The appeal is disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)