Income Tax Appeal v. M/S Advent Age Agency Pvt.ltd

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 38 of 2009 V/S M/S ADVENT AGE AGENCY PVT.LTD. Mr. KK BISSA, for the appellant / petitioner HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI GOVIND MATHUR,J. ORDER ----- the learned authorities below in para-7 of the judgmenton the question of admissibility of the commission paidto Mr. Narendra Choudhary and M/s. Arawali Plasto. In ourview that is a judgment arrived at on simple and plainappreciation of material evidence on record, and is apure finding of fact not giving rise to any substantialquestion of law. So far as the other two questions being deleting dis-allowance of Rs. 1,50,000/- to Rs. 98,000/-,and deleting dis-allowance of Rs.50,000/- out of telephone expenses are concerned, they also in our vieware result of pure finding of fact. Thus, in our view, the appeal does not involveany substantial question of law. The same is, therefore,dismissed summarily. ( GOVIND MATHUR ),J. ( N P GUPTA ),J. /Sushil/