Itxa/3025/2010 Of The Commissionr Of Income-Tax,Mum v. M/S Mafatlal Industries Ltd

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY AGK ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.839 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Mafatlal Industries Limited ..Respondent. Mr.J.S. Salyuja for the Appellant. Ms.V.B. Patel for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 14TH OCTOBER, 2008. P.C. : 1. Although four questions of law are raised by the revenue, the learned counsel for the revenue pressed only one question viz. whether the tribunal was justified in allowing deduction of the expenditure of Rs.12,53,282/- as sales promotion expenses. 2. In the present case, the assessee had reimbursed the expenditure incurred by Tootals Textiles Limited, U.K. for carrying out survey and submitting a report for promotion of the products manufactured by the assessee in certain Middle East countries. The finding recorded by the tribunal is that the survey pertains to the existing products of the assessee and so the expenditure pertaining thereto are allowable expenses. The decision of the tribunal is based on pure finding of fact and no question of law arises from the order of the tribunal. Hence, the appeal is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.