Itxa/1957/2009 Of The Commissioner Of Income Tax 14, Mumbai v. M/S Tribhuvandas Bhimji Zaveri

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL N O.910 OF 2009ANDINCOME TAX APPEAL NO.1957 OF 2009AND INCOME TAX APPEAL NO.2220 OF 2009 The Commissioner Income Tax ..Appellant. V/s. M/s. Tribhovandas Bhimji Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Dr. K. Shivram with Paras Savla and Rangesh Banker for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 17TH NOVEMBER, 2009. P.C. :- Heard learned counsel for the revenue and the learned counsel appearing on behalf of the respondent. The question sought to be raised in this appeal is whether the tribunal was right in confirming the decision of CIT(A) on foreign travel expenses and allowing the assessee's claim for deduction u/s.80IB of Income Tax Act. We were taken through the order of the Tribunal wherein in paragraphs 6 & 7 of the impugned order, the Tribunal has dealt with the deduction under section 80IB of the Act. Having gone through the same, we find no fault with the view taken by the Tribunal. The view taken by the Tribunal is reasonable and possible view. No substantial question of law arise in the appeals. The appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)