1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2405 OF 2009 Director of Income Tax (International Taxation), Mumbai ..Appellant. Versus Krupp Udhe Gmbh, LBS Marg, Mumbai – 83 ..Respondent. Mr.Suresh Kumar for the appellant. Mr.J.B. Andhyarujina, Senior Advocate with Ms.Pallavi Divekar & Ms.Bhavana Jogle for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 9th March, 2010. P.C. : 1. The question of law which has been raised by the Revenue relates to whether charges towards reimbursement of expenses ought not to be included in the income as held by the Income Tax Appellate Tribunal. After perusal of the record, we are of the view that the question of law as framed does not arise in relation to assessment year 1999-2000, to which the appeal pertains and the appeal has been filed with a total non-application of 2 mind on the part of the Revenue. The assessment order dated 28th March 2002 did not contain any dis-allowance. The grounds of appeal before the Commissioner of Income Tax (Appeals) are also silent on any such issue. The Tribunal passed a common order for assessment years 1998-1999 and 1999-2000. The question as formulated by the Revenue does not arise for assessment year 1999-2000. In the circumstances, the appeal shall stand dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)