The Commissioner Of Income Tax – 7, Mumbai v. Rpg Life Sciences Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4148 OF 2009 The Commissioner of Income Tax – 7, Mumbai..Appellant. Versus RPG Life Sciences Limited..Respondent. Mr.Suresh Kumar for the appellant.Mr.B.V. Jhaveri for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. P.C. : DATE : 6[th] December, 2010. 1.Two questions of law have been raised by the Revenue in this appeal. The first question is whether the Tribunal was justified in upholding the order of Commissioner of Income Tax (A) admitting additional evidence. In our opinion, the question as to whether additional evidence should be allowed or not is a question of fact and the decision to that effect does not give rise to any question of law. 2.The second question raised by the Revenue is, whether the Tribunal was justified in holding that the expenditure incurred by the assessee was exclusively for the purposes of business. Perusal of the order passed by the Commissioner of Income Tax (Appeals) shows that the CIT (A) has recorded a finding of fact that M/s.RPG Enterprises had actually rendered services for the business needs of the assessee company and the assessee company has also taken benefit of infrastructure resources services and expert guidance of the group corporate center at RPG Enterprises and, therefore, the expenditure was allowable. In our opinion, the decision of the Tribunal is based on finding of fact. No substantial question of law arises from the order of the Tribunal. 3.The appeal is dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)