1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2010 OF 2009 The Commissioner of Income Tax – 1, Mumbai ..Appellant. Versus M/s.Tanna Engineering Private Limited, Mumbai ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Sameer G. Dalal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH OCTOBER 2009 P.C. : 1. Heard learned counsel for the revenue. So far as first question is concerned, admittedly the same is decided on the basis of law laid down by this Court in the case of Cadel Weaving Mill Co. Private Limited reported in 249 ITR 265, which is approved by the Apex Court. 2. So far as second question is concerned, the Tribunal has appreciated the evidence and recorded a finding of fact, accepting the contention of the assessee, with regard to the bad debts. 3. So far as last question is concerned, it relates to deletion of disallowance of legal expenses. In our considered view, no substantial question of law arises in this appeal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)