Itxa/526/2008 Of The Commissioner Of Income-Tax-Tds,Mum v. M/S I.b.p. Co.ltd

- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.526 OF 2008 WITH INCOME TAX APPEAL NO.542 OF 2008 WITH INCOME TAX APPEAL NO.561 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ ¦ ¦ ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR,JJ. ¦ DATED:13TH OCTOBER, 2008 P.C.: In all these cases the question raised by the Revenue is that whether the tribunal was justified in allowing vehicle running expenses subject to the monetary ceiling of Rs.800/- per month. On perusal of the order passed by the CIT (A), it is seen that the said allowance has been allowed on investigation and after recording statements of the employees. - 2 - The decision of the Tribunal is based on evidence on record. No question of law arises. Hence, Appeals are disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)