srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 415 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s Tirupati Fancy Yarn Ind. Pvt. Ltd. ..Respondent Mr.Vimal Gupta for the Appellant. None for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 15th June,2009 P.C. Learned counsel for the Revenue fairly states that the issue sought to be raised in the present appeal has already been considered and answered by the Division Bench of this court in the case of Bipinali Textiles Pvt. Ltd. Vs. CIT 189 ITR 61 (Bombay). In this view of the matter no substantial question of law is involved in the present appeal. Hence, the appeal stands dismissed in limini. No order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)