The Commissioner Of Income Tax-20 v. M/S. Madhusudan Sales Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.826 OF 2008 The Commissioner of Income Tax-20 : Appellant v/s M/s. Madhusudan Sales Corporation : Respondent Mr. R. Asokan for Appellant Mr. B.K. Bahl partner of respondent presentin person Coram : Dr. S. RadhakrishnanS.J. Kathawalla, JJ.Date : 18.9.2008 P.C..Heard learned counsel for the appellant and Mr. B.K. Bahl the partner of respondent’spartnership firm. The respondent’s partnership firmconsists of two partners namely B.K. Bahl and his wife Mrs. Bahl who is personally present in court and she has authorised Mr. Bahl to appear on her behalf. . We have perused the judgment and order of the Tribunal dt. 28.12.2007. In the above Appeal the appellant is seeking to raise the following question of law. "The Substantial question of law arises in thepresent appeal is regarding the true scope andcorrect interpretation of sec. 80 IB and above. It is a mere finding of fact. Appeal stands dismissed accordingly. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)