: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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1119 OF 2000 TAX APPEAL NO.1119 OF 2000 TAX APPEAL NO.1119 OF 2000 AND AND AND INCOME INCOME INCOME TAX APPEAL NO.1120 OF 2000 TAX APPEAL NO.1120 OF 2000 TAX APPEAL NO.1120 OF 2000 The Commissioner of Income Tax ..Appellants Vs. Kamat Hotels (I) Ltd. ..Respondents Mr.Ashok Kotangale for the Appellants. Mr.P.J.Pardiwalla i/b.Vilas Joshi & Co. for the Respondents. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 4TH JUNE, 2007 : 4TH JUNE, 2007 : 4TH JUNE, 2007 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The Tribunal has clearly interpreted the agreement to be a conducting agreement. The above Appeals involve only appreciation of evidence and do not raise any substantial questions of law. Hence, the Appeals stand dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)