( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.884 OF 2008 INCOME TAX APPEAL NO.884 OF 2008 INCOME TAX APPEAL NO.884 OF 2008 The CIT-3 .. Appellant Vs. M/s.Hawkins Cookers Ltd. .. Respondent Mr.Vimal Gupta i/by Ms.Devki Iyer for the Appellant. Mr.A.P.Sathe with Mr.Mandar Vaidya for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATE : 21st November, 2008 DATE : 21st November, 2008 DATE : 21st November, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Perused the judgment of the ITAT and also perused the Scheme of Incentive provided by the Respondent. In its order the Tribunal has clearly given a finding that the expenditure incurred on the aforesaid incentive tour was for the purpose of legitimate business interest of the assessee and as such was allowed to be deducted as business expenses. In view of the aforsaid finding of fact, we do not find any substantial question of law involved in this Appeal. Hence, Appeal stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)