1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.322 OF 2008 Commissioner of Income Tax-13. ...Appellant vs. M/s.Siddhivinayak Crane Services ...Respondent. --- Ms.Anamika Malhotra, for Appellant. Mr.J.R.Shah with Ms.Pallavi Divekar, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 14th August, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. The view taken by the tribunal that the 2 rent which was paid in advance for five years could not have been taken as expenditure made in one year,is a right view. We see no reason to interfere with it. The appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)