:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.859 OF 2008 TAX APPEAL NO.859 OF 2008 TAX APPEAL NO.859 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. M/s.Uttam Steel Ltd. ..Respondent Mr.Suresh Kumar for the Appellant. Mr.K.Shivram with Mr.Paras Savla for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Both the learned Counsel for the parties categorically state that the question of law raised in the above Appeal is squarely covered in favour of the Assessee and against the Revenue by the recent judgment of the Hon’ble Supreme Court in the case of Deputy Deputy Deputy Commissioner Commissioner Commissioner of Income Tax Vs. Core Health Care Ltd. of Income Tax Vs. Core Health Care Ltd. of Income Tax Vs. Core Health Care Ltd. (2008) (2008) (2008) 298 ITR 194 (SC). 298 ITR 194 (SC). 298 ITR 194 (SC). In view thereof we dismiss the above Appeal. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)