-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 817 OF 2004 The Commissioner of Income Tax-15, Mumbai ).. Appellant Versus M/s Relishah Exports ).. Respondent Mr K.R. Chaudhari for the Appellant. CORAM: SWATANTER KUMAR, C. J. & A. P. DESHPANDE, J. DATE: 23RD JULY 2008. P.C. The learned Counsel appearing for the Appellant very fairly states that the question of law prayed in the present Appeal for consideration has already been answered by the Supreme Court in the case of Hero Exports v Commissioner of Income-tax, (2007) 295 ITR 454 (SC) against the revenue. Dismissed. No order as to costs. CHIEF JUSTICE A. P. DESHPANDE, J.