:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.277 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. P.S. Parekh. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. PC : 1. The questions of law are framed in Para 4 of the Appeal memo. The Commissioner (Appeals) allowed the appeal preferred by the assessee by holding that the amount paid was in the nature of revenue expenditure. The revenue aggrieved preferred appeal before the ITAT. Cross objections were also filed by the assessee. The learned Tribunal on considering the nature of amount paid has recorded a finding that the payments made by the assessee to M/s. S.P.Brothers were not for a long term benefit and the assessee company did not get any enduring benefit out of such payments. This is purely a finding of fact. The question of law as framed therefore would not arise. 2. In so far as cross objections preferred by the assessee, they were not pressed. Considering the above, the questions of law as framed would not arise and consequently, the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)