In Itxa/1919/2009 Of The Commissioner Of Income Tax - 8 ,Mumbai v. M/S Filtrona India Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed in limini with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1919 OF 2009
The Commissioner of Income Tax
..Appellant.
V/s.
M/s. Filtrona India Ltd.
..Respondent.
Mr. Suresh Kumar for appellant.
None for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 5TH OCTOBER, 2009.
P.C. :-
Heard learned counsel for the revenue. Since the amount was crystallised in the year 1990-91, the Tribunal has rightly held that the deduction was allowable in the year 1991-92. No fault can be found with the said finding of fact recorded by the Tribunal. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.)
(V.C.DAGA, J.)
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