IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL (L) NO.2045 of 2006 TAX APPEAL (L) NO.2045 of 2006 TAX APPEAL (L) NO.2045 of 2006 The The The Commissioner of Income Commissioner of Income Commissioner of Income Tax Tax Tax 18, Mumbai 18, Mumbai 18, Mumbai ...... Appellant Appellant Appellant vs vs vs M/s M/s M/s Superstar International.. Respondent Superstar International.. Respondent Superstar International.. Respondent Mr.R.G.Bhat Mr.R.G.Bhat Mr.R.G.Bhat for Appellant for Appellant for Appellant Ms.Usha Ms.Usha Ms.Usha Dalal for Dalal for Dalal for Respondent Respondent Respondent CORAM CORAM CORAM : F.I.REBELLO AND : F.I.REBELLO AND : F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 P.C. P.C. P.C. 1.1.1. Heard. Appeal taken up for hearing forthwith. Heard. Appeal taken up for hearing forthwith. Heard. Appeal taken up for hearing forthwith. 2.2.2. Question (c) as framed would not arise from the Question (c) as framed would not arise from the Question (c) as framed would not arise from the order order order of the tribunal. In so far as questions (a) of the tribunal. In so far as questions (a) of the tribunal. In so far as questions (a) and and and (b) (b) (b) are concerned, these are purely findings of are concerned, these are purely findings of are concerned, these are purely findings of fact fact fact recorded by the tribunal. In para 11 of the recorded by the tribunal. In para 11 of the recorded by the tribunal. In para 11 of the order order order of the tribunal, the tribunal has held that of the tribunal, the tribunal has held that of the tribunal, the tribunal has held that they they they are in agreement with the contentions advanced are in agreement with the contentions advanced are in agreement with the contentions advanced that that that it it it is for the businessman to decide the manner is for the businessman to decide the manner is for the businessman to decide the manner inin in which he has to conduct his business. We have which he has to conduct his business. We have which he has to conduct his business. We have no no no reasons to differ with the view expressed. reasons to differ with the view expressed. reasons to differ with the view expressed. Consdering Consdering Consdering that these are findings of facts, that these are findings of facts, that these are findings of facts, questions questions questions of law would not arise. of law would not arise. of law would not arise. Hence, Hence, Hence, appeal is dismissed. appeal is dismissed. appeal is dismissed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)