The Commissioner Of Income Taxaurangabad v. Zonek Frintisec Hardisky

{1} IN THE HIGH COURT OF JUDICATURE OF BOMBAYBENCH AT AURANGABAD INCOME TAX APPEAL NO.17/2014 The Commissioner of Income TaxAurangabad ..APPELLANT Versus Zonek Frintisec Hardisky..RESPONDENT ... Mr.Alok Sharma,Sr.Standing Counsel for appellantMr.J.R.Shah,Adv. for respondent ... CORAM : A.V.NIRGUDE & V.L.ACHLIYA,JJ. DATE : 26th November, 2014. PER COURT : This is an appeal filed by revenue department. Concurrent findings are recorded by the Courts below. The questions before the authorities in this case were whether the respondent assessee was entitled to deduction of Rs.10,34,228/- on account of social security deduction which he had paid in his country and deduction of Rs.21,19,486/- on account of hypothetical tax. Both these points are discussed concurrently by the Courts below and decided on the basis of settled law in favour of the respondents. Similar cases were argued before us earlier and we took a view that such case do not give rise to any substantial question of law. Appeal should therefore fail. Appeal stands dismissed. umg/ V.L.ACHLIYA,J. A.V.NIRGUDE,J.