1 IT APPEAL NO.3109-09 mmj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3109 OF 2009 The Commissioner of Income Tax-Central-I ..Appellant Vs. M/s. Fly Jac Forwarders ..Respondent Mr. Suresh Kumar for the Appellant None for the Respondent CORAM : V C DAGA AND R M SAVANT, JJ. DATE : 20th September, 2010 P.C. 1 Heard Learned Counsel for the parties. 2 Perused Appeal 3 This appeal is directed against the order dated 18-9-2008, raising the question as to whether the Tribunal was correct in affirming the order of CIT wherein the disallowance was restricted to Rs. 3 lakhs as against Rs.30,09,307/- disallowed by the A.O. on account of total cash expenses not support by third party claims. 4 We were taken through the order of the Tribunal. The Tribunal on appreciation of the evidence and material on record, affirmed the order of the CIT (Appeal ) and restricted the expenses to the extent of 10%. The finding of fact is based on appreciation of evidence and the circumstances available on record. Looking to the concurrent findings of fact based on evidence, no substantial question of law is involved. The Appeal is dismissed with no order as to costs. [R.M.SAVANT, J] [V C DAGA, J]