The Commissioner Of Incometax 18, Mumbai v. M/S Superstar International

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.2045 of 2006 The Commissioner of IncomeTax 18, Mumbai .. Appellant vs M/s Superstar International.. Respondent Mr.R.G.Bhat for AppellantMs.Usha Dalal forRespondent P.C. CORAM : F.I.REBELLO ANDR.S.MOHITE, JJDATED : 4TH DECEMBER, 2007 1. Heard. Appeal taken up for hearing forthwith.2. Question (c) as framed would not arise from theorder of the tribunal. In so far as questions (a)and (b) are concerned, these are purely findings offact recorded by the tribunal. In para 11 of theorder of the tribunal, the tribunal has held thatthey are in agreement with the contentions advancedthat it is for the businessman to decide the mannerin which he has to conduct his business. We haveno reasons to differ with the view expressed.Consdering that these are findings of facts,questions of law would not arise. Hence, appeal is dismissed. Hence, appeal is dismissed.(F.I.Rebello, J)