Commissioner Of Income Tax-5 v. M/S.om Shipping Agencies Pvt. Ltd

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 397 OF 2012 Commissioner of Income Tax-5 … Appellant v/s M/s.Om Shipping Agencies Pvt. Ltd. … Respondent Ms.S.V. Bharucha for the appellant. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 19TH MARCH, 2014 P. C. : 1Heard Ms.Bharucha, learned counsel appearing on behalf of the appellant. 2The Commissioner of Income Tax (Appeals) had allowed the respondent assessee's appeal in part. The respondent asseessee appealed to the Tribunal and urged that the expenses are fixed as per the manifest signed between the two parties. Therefore, the assessee's question of expenditure is also to be determined by the terms of this manifest. The other expenses are borne by each party independently. It is only such expenses which have been incurred and for which reimbursements have been claimed with supporting documents that the assessee approached the Tribunal. For the reasons that are assigned by the Tribunal at paragraphs 10 and 11 of the impugned order and relying on the factual matters, we are of the opinion that this appeal does not raise any substantial question of law. The appeal is, therefore, dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)