AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1260 OF 2005 The Commissioner of Income Tax, Central - III, Mumbai ..Appellant. V/s. M/s.Blow Plast Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.A.K. Jasani for the respondent. CORAM : P.B. MAJMUDAR & J.P. DEVADHAR, JJ. DATED : 1ST DECEMBER, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. In so far as question of law (A) is concerned the same relates to deleting disallowance of foreign travelling expenses of the Directors and employees. The tribunal has relied on its earlier decision for A.Y. 1995-96 & 1996-97, which order has been accepted by the revenue. Hence, question of law (A) cannot be said to be a substantial question of law. 3. In so far as question of law (B) is concerned, the issue is squarely covered by the decision of this Court reported in 254 ITR 203 against revenue. Hence, question of law (B) does nor survive. 4. In so far as question of law (C) is concerned, the same is in connection with corporate club membership fees holding the same to be revenue expenditure. This issue is also squarely covered by the Division Bench of this Court in the case of Otis Elevator Co. (India) Limited V/s. Commissioner of Income Tax reported in 195 I.T.R. 682 against the revenue. 5. In this view of the matter, none of the questions raised by the revenue can be said be substantial questions of law. Accordingly, the appeal is dismissed with no order as to costs. (P.B. Majmudar, J.) (J.P. Devadhar, J.)