In M/S.dave Enterprises v. The Asst.commissioner Of Income-Tax, (Inv)Cir.15(1), Mumbai & Anr, the High Court (2004) decided the matter.
Decision: Appeal is dismissed in limine.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORIGINAL SIDE
INCOME TAX APPEAL NO. 180 OF 2003
M/s.Dave Enterprises
vs.
The Asst.Commissioner of Income-tax,(Inv)Cir.15(1), Mumbai & anr.
Appellant
Respondents
Ms.Arati Sathe i/b. Mr.K.Gopal for the appellant.
CORAM: R. M. LODHA &J.P.DEVADHAR,JJ.
DATED: 11th October 2004
P.C.
Heard the learned counsel for the appellant.
2. We perused the order of the Income Tax AppellateTribunal. The Tribunal appears to have considered thematter properly and it cannot be said that any error oflaw has been committed by the Tribunal in upholding theorder of CIT(A) rejecting the claim of expenditure ofRs.5 lacs allegedly paid by the assessee to M/s.BhaktiEnterprises. About the disallowance of service charges
to M/s.Bhakti Enterprises also we find no legal
infirmity in the Tribunal’s order.
3. No substantial question of law arises.
4. Appeal is dismissed in limine.
(R.M.LODHA,J.)
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