AGK 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.500 OF 2009 The Commissioner of Income Tax – II, Mumbai ..Appellant. Versus PCS Technologies Limited ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 16th JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. The question sought to be raised revolve around findings of fact recorded by the tribunal that the rebate accruing on CPU purchased for its advertisement is nothing but a part of manufacturing activity. In that view of the matter, we see no substantial question of law arising out of the order of the tribunal. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)