:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.643 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Godrej & Boyce Mfg.Co. Ltd. ..Respondent. Mr.R.Ashokan with P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. Both the questions of law in our opinion are covered by the judgment of this court in the case of Commissioner of Income tax Vs. Parle Biscuits Ltd. reported in (2006) 282 ITR 547 (Bom.) and in the case of Protos Engg. Co. Pvt. Ltd. Vs. Dy. Commissioner of Income Tax reported in (2206) 282 ITR 550(Bom.). 2. It is no doubt true, the learned counsel has invited our attention upon the judgment of the Madras High Court in the case of Dy. Commissioner of Income Tax Vs. United Nilgiris Tea Estate Co. Ltd. reported in 273 ITR 470. 3. Considering the above judgments of this court, we are bound by the same. Accordingly, this appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)