VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 174 OF 2007 The Commissioner of Income-Tax Appellant Central-III, Mumbai-400 020 Vs. M/s. Amar Tea Distributors Respondent Mr. Vimal Gupta with Anamika Malhotra, for the appellant. None for the Respondent. CORAM : BILAL NAZKI, & A. A. KUMBHAKONI, J. DATE : AUGUST 4, 2008. PC :- 1. Following questions of law were framed in the memo of appeal- (a) Whether in the facts and circumstances of the case and in law, the Hon’ble ITAT was right in holding that the Octroi expenses form part of revenue expenditure and the same are not to be included for the purpose of computing the total income? (b) Whether on the facts and circumstances of - 2 - the case and in law, the Hon’ble ITAT was correct in deleting the disallowance made by the Assessing Officer on account of reimbursement of Octroi Expenses? 2. Admittedly octroi expenses were leviable for the purpose of computing the total income. Therefore, the questions raised in the appeal do not survive. Therefore, appeal is dismissed. Sd/- [ BILAL NAZKI, J.] Sd/- [ A. A. KUMBHAKONI, J.]