bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2468 OF 2009 WITH INCOME TAX APPEAL (L)NO.2469 OF 2009 Commissioner of Income Tax ..Appellant Vs. M/s.Indian Trading Corporation ..Respondent Mr.A.S.Shivsharan for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 10th NOVEMBER,2009 P.C. 1. Heard. Perused appeals. 2. The question sought to be raised in the appeal has already been considered by the Tribunal in paragraph No.7 of its order and has recorded a positive finding of fact that financing to the sister concern is a commercial expediency. The finding of fact is based on the circumstances available on record and proper appreciation thereon. In this view of the matter, both the appeals stand dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)