IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 39 OF 2007 The Commissioner of Income Tax-2 ...Appellant Versus OTIS Elevator Co. (I) Ltd. ...Respondent Mr. Vimal Gupta for the Appellant Mr. F.B. Andhyarujina, Senior Advocate, i/by Rajesh Shah & Co. for the Respondent. CORAM: B ILAL NAZKI and A.A.KUMBHAKONI,JJ. DATE: JULY 11, 2008 P. C.:- It is stated at the Bar that the question raised in this appeal is covered and is answered against the Revenue by a judgment of the Supreme Court in Commissioner of Income-tax v. Catapharma (India) P. Ltd., reported in [2007] 292 ITR 641. As such, the appeal is dismissed. BILAL NAZKI, J. A.A. KUMBHAKONI, J.