The Commissioner Of Income Tax – 1, Pune v. Minilec (India) Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.676 OF 2009ANDINCOME TAX APPEAL NO.677 OF 2009 The Commissioner of Income Tax – 1, Pune..Appellant.VersusMinilec (India) Private Limited..Respondent. Mr.Vimal Gupta for the appellant.Mr.S.N. Inamdar for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1.Heard learned counsel for the revenue. Since we have held that the foreign travel expenses were rightly allowed by the tribunal and the appeal filed by the revenue has been dismissed on merits and, therefore, the decision of the tribunal in rejecting reopening of assessment cannot be faulted. 2.In the above view of the matter, we do not find any substantial question of law involved in these appeals. The appeals are thus dismissed in limini with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)