1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1111 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Top Cassettes Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 16TH SEPTEMBER, 2009. P.C. :- Heard learned counsel for the revenue. Having seen the findings recorded by the Tribunal, which is based on appreciation of evidence and findings of fact recorded by the Tribunal, the view taken by the Tribunal cannot be faulted especially in view of the fact that the genuineness of the transaction was never doubted and nor is being doubted by the revenue. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)