IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1748 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Gajra Transmission & Differentials Gears Ltd. ... Respondent. P.S.Sahadevan for the appellant. S.N.Inamdar for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24th September 2009. P.C. : Heard learned counsel for the parties. 2. By this appeal, four questions are sought to be raised by the appellant. So far as first question relating to disallowance of provision of rate difference payable to M/s.Bharat Forging Ltd. is concerned, admittedly, mercantile system of books of account were maintained by the assessee- company. If that be so, no fault an be found with the view taken by the Tribunal. 3. So far as question Nos.2 and 3 are concerned, the Tribunal has relied upon the judgment in the case of Bharat Earth Movers (425 ITR 428). In this view of the matter, these questions cannot be said to be substantial questions of law. 4. So far as fourth question is concerned, it is nothing but an appreciation of evidence with which no fault can be found. The findings of fact are recorded on the basis of material available on record. 5. In totality of the case, no substantial question of law is involved in this appeal. Appeal is, therefore, dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)