Itxa/836/2007 Of The Commissioner Of Income-Tax,Central-Iii v. M/S Charak Phamacuticals

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.836 OF 2007 INCOME TAX APPEAL NO.836 OF 2007 INCOME TAX APPEAL NO.836 OF 2007 The Commissioner of Income Tax [C] III,.Mumbai...AppellantV/s.Charak Pharmaceuticals, Mumbai...Respondent Ms.Poonam P. Bhosale, Advocate, for the Appellant.Mr.A.K. Jasani, Advocate, for the Respondent. P.C. : .Heard the learned Counsel for the Appellantand the learned Counsel for the Respondent. 2.In the above Appeal, the learned Counsel forthe Appellant is seeking to raise the following twosubstantial questions of law :- circumstances of the case the incentives andcommission can be given before Any sale of theAyurvedic Medicines? (b).Whether in the facts and the circumstances of the case, in absence of anyvouchers in respect of expenses can be allowedu/s. 37 of the IT Act, 1961? 3.However, after perusal of the order passed bythe Tribunal dated 25th July, 2005, we find that theaforesaid questions of law do not arise at all in theorder and judgment dated 25th July, 2005 of theTribunal. In view thereof, the Appeal is devoid ofmerits and the same stands dismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]