- (1.) This appeal by the Commissioner of Income-tax relates to a decision of the High Court pertaining to the assessment year 1957-58. The objection is to the disallowance of a sum of Rs. 28,422 paid to the members of a management board appointed to manage the affairs of a firm for some time, under Section 10(4)(b) of the Indian Income-tax Act, 1922. Having regard to the small sum involved, the huge lapse of time, and the fact that the assessee-firm was having as many as nine partners, we do not consider it necessary to express our opinion on a question which is not of recurring importance, and was decided on the special facts of the case. We, therefore, dismiss the civil appeal with no order as to costs.;