1 itxa4051-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4051 OF 2009 The Commissioner of Income Tax-8 ..Appellant. V/s. M/s. Winsell Electronics Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 22ND NOVEMBER, 2010 P.C. :- 1. The question of law framed by the revenue in this appeal reads as under:- " Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in upholding the decision of the CIT(A) who allowed the expenses of Rs.10,36,375/- and depreciation of Rs.25,457/- although the assessee's business had not commenced during the relevant period ? " 2. The finding of fact recorded by the Tribunal is that in the 2 itxa4051-09 present case, the assessee had manufactured the machine on trial basis and ultimately sold the said machine for valid consideration. Thus, the Tribunal came to the conclusion that the assessee has used the machinery during the assessment year in question and was entitled to claim deduction of expenses and also depreciation. The finding recorded by the Tribunal is a finding of fact and no question of law arises. The appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)