: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.836 OF 2007 TAX APPEAL NO.836 OF 2007 TAX APPEAL NO.836 OF 2007 The Commissioner of Income Tax [C] III, . Mumbai ...Appellant V/s. Charak Pharmaceuticals, Mumbai ...Respondent Ms.Poonam P. Bhosale, Advocate, for the Appellant. Mr.A.K. Jasani, Advocate, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 10TH JULY, 2008. : 10TH JULY, 2008. : 10TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondent. 2. In the above Appeal, the learned Counsel for the Appellant is seeking to raise the following two substantial questions of law :- (a). Whether in the facts and the circumstances of the case the incentives and commission can be given before Any sale of the Ayurvedic Medicines? (b). Whether in the facts and the : 2 : circumstances of the case, in absence of any vouchers in respect of expenses can be allowed u/s. 37 of the IT Act, 1961? 3. However, after perusal of the order passed by the Tribunal dated 25th July, 2005, we find that the aforesaid questions of law do not arise at all in the order and judgment dated 25th July, 2005 of the Tribunal. In view thereof, the Appeal is devoid of merits and the same stands dismissed. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]