:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1040 OF 2007 The Commissioner of Income Tax-13. ..Appellant. Vs. M/s. Shantilal Kunverji & Co. ..Respondent. Mr. A.S.Shivsharan for the Appellant. Mr.A.K. Jasani i/by M.P.Savla & Co. for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 17TH MARCH, 2009 PC : 1. Revenue is in appeal on the following questions. a) The substantial question of law is whether in the facts and circumstances of the case and in law, the Tribunal was right in holding that the sales tax set off should be reduced while computing the deduction U/s. 80HHC of the Act? b) The substantial Question of Law is whether in the facts and circumstances of the case in law, the Tribunal is right in holding that while computing the deduction U/s. 80 HHC the indirect cost of commission and interest on sales tax refund shall be reduced? c) The substantial question of law is whether in the facts and circumstances of the case in law, :2: the Tribunal is right in holding that interest as well as tax refund and sales tax commission received by the respondent is a business income when the same has no nexus with the business of the respondent and therefore should have been treated as income from other sources? 2. In so far as Question(a) is concerned, we find that the matter was issue before the learned bench of this court in the case of Alfa Laval India Ltd. Vs. Dy.Commissioner of Income tax reported in 266 ITR 419.Against that judgment an appeal was preferred to the Supreme Court. The question of law however, was left open. However, considering the judgment of the coordinate judgment of this court and nothing has been brought to our attention to take a view different from the view of the coordinate bench, in our opinion, question (a) would not survive. 3. In so far as Questions (b) and (c) are concerned, the amount involved is Rs.66,240/- and Rs.1,11,977/-. Considering that these are too small amounts, we do not propose to go into the said issues. For the aforesaid reasons, appeal dismissed. (R.S. MOHITE, J.) (F.I. sREBELLO, J.)