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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 187 OF 2009 TAX APPEAL NO. 187 OF 2009 TAX APPEAL NO. 187 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Friends & Associates. ... Respondent. P.S.Sahadevan for the appellant. K.R.Chaudhary for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 28th April 2009. : 28th April 2009. : 28th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the parties. . The issue sought to be raised revolves around an appreciation of evidence done by the Tribunal. We do not see any substantial question of law involved in this appeal. Appeal is, thus dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)