1 34 itxa 3547.10 .doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION K INCOME TAX APPEAL NO.3547 OF 2010 The Commissioner of Income Tax Central - 11 .. Appellant. Vs. Glenmark Pharmaceuticals .. Respondent. Mr. Vimal Gupta with Ms. Padma Divakar for the Appellant. Mr. Atul K. Jasani for Respondent. CORAM : J.P. DEVADHAR, K.K. TATED, JJ. DATE : 17TH AUGUST, 2011. P.C. 1 Whether ITAT was justified in holding that the Assessee was eligible for 80IA deduction in respect of the Goa Unit, is the question raised in this Appeal. 2 The Assessee Officer held that the Goa Unit is not eligible for 80IA deduction in view of the fact that the said Unit had shown higher gross profit rate as compared to the other non-eligible Units. 2 34 itxa 3547.10 .doc 3 The CIT (A) as also the ITAT have recorded finding of fact that the explanation given by the Assessee for the difference in the gross profit ratio is acceptable and that the Assessing Officer has not pointed any discrepancy in the allocation of expenses. In our opinion, the decision of the ITAT is finding of fact, no question of law arises. The Appeal is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (K.K. TATED, J.)