IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.64 OF 2001 The C.I.T. City-I Mumbai ..Appellant Versus Tata Telecom Ltd., ..Respondent ---- Mr.A.S.Rao with P.S.Sahadevan for the appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 4.2.2008 PC 1. The questions of law are as formulated in paragraph-5 of the memo of appeal. 2. In so far as question-(a) is concerned, the same is answered in favour of the assessee by the judgment of this Court reported in 261 ITR 275. 3. In so far as question-(b) is concerned, that was merely a finding of fact. The Tribunal confirmed the finding recorded by the CIT appeals. 4. Considering the above, there is no merit. Consequently, appeal stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)