Abhay Manohar Sapre, J. - (1.) Leave granted.
(2.) This appeal is filed against the final judgment and order dated 01.08.2017 passed by the High Court of Judicature at Bombay in ITA No.599/2015 whereby the High Court dismissed the appeal filed by the appellant herein.
(3.) This appeal involves a short point as would be clear from the facts stated infra.;