bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.861 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Jindal Iron and Steel Co.Ltd. ..Respondent Mr.J.S.Saluja for appellant. Mr.P.J.Pardiwalla, Senior Advocate with Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 8TH SEPTEMBER, 2009 P.C. 1. Heard learned Counsel for the parties. 2. So far as first question is concerned, the Tribunal has relied upon the decision of the Apex Court in the case of Tuticorian Alkali Chemicals and Fertilizers Vs. CIT 227 ITR 172 (SC) and so far as second question is concerned, the Tribunal has relied upon its own judgment in the case of Chicago Pneumatic India Ltd. Vs. DCIT (2007) 15 SOT 252 (Mum). The said judgment appears to have been accepted by the Revenue. Since no material is available on record to take contrary view, the appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)