1. On consideration of material on record Tribunal has recorded a finding of fact that Oswal Tailors is an independent entity and is not the benami of the assessee-company and the business activity is being carried on by Oswa l Tailors in its own name and that no evidence has been brought on record to show that the income from the export business carried on by Oswal Tailors is the income of the assessee-company. The finding of the Tribunal has not been challenged as perverse. No question of law arises. Dismissed.