1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.881 OF 2008 The Director of Income Tax (International Taxation) ..Appellant. V/s. M/s. Tata Chemicals Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Ajit Shah with Mr.Dinesh Vyas, senior Advocate for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- Heard learned counsel the revenue and the respondent. Having gone through the order of the Tribunal, we find that the it relates to the findings of fact recorded by the Tribunal based on the appreciation of evidence. Hence no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)