(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 165 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus M/s. Star India P. Ltd. ... Respondent Mr. Vimal Gupta with Mr. P.S. Sahadevan for the Appellant. Mr. Poras Kaka with Mr. A.K. Jasani for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 24TH MARCH, 2009 DATED: 24TH MARCH, 2009 DATED: 24TH MARCH, 2009 P.C.: P.C.: P.C.: . The revenue is in appeal against the order of the tribunal and has framed the question of law in Para 4 of the appeal memo. . In so far as question (a) is concerned is pertaining as to the actual date when the assesseee is held entitled to the commission. The learned counsel for the Respondent has placed before us a chart for different assessment years. The same is taken on record and marked "X1". That would show that even if the commission is worked out as suggested by the Revenue or as suggested by the assessee, the taxable component would be the same. The question therefore, need not be considered and gone into. (-2-) . In so far as second question is concerned, the tribunal recorded a finding of fact. That expenses has been incurred on advertisement. In the light of that, this is purely a question of fact. The question of law would not arise. In so far as third question is concerned, it is an additional ground raised by the assessee which has been referred to the A.O. for consideration according to law. . Considering the above, in our opinion, the appeal does not survive which is accordingly dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)