The Commissioner Of Income-Taxappellantcentral-Iii, Mumbai-400 020 v. Following Questions Of Law Were Framed In Thememo Of Appeal

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL No. 174 OF 2007 The Commissioner of Income-TaxAppellantCentral-III, Mumbai-400 020 Vs. M/s. Amar Tea DistributorsRespondent Mr. Vimal Gupta with Anamika Malhotra, for theappellant. None for the Respondent. PC :- 1.Following questions of law were framed in thememo of appeal- (a) Whether in the facts and circumstances ofthe case and in law, the Hon’ble ITAT was rightin holding that the Octroi expenses form part ofrevenue expenditure and the same are not to beincluded for the purpose of computing the totalincome? (b) Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT wascorrect in deleting the disallowance made by theAssessing Officer on account of reimbursement ofOctroi Expenses? 2.Admittedly octroi expenses were leviable for thepurpose of computing the total income. Therefore, thequestions raised in the appeal do not survive.Therefore, appeal is dismissed.