1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2460 OF 2009 The Commissioner of Income Tax, Central II, Mumbai ..Appellant. Versus M/s.Kraftware (India) P. Limited ..Respondent. Mr.B.M. Chatterjee with Mrs.Padma Divakar for the appellant. Mr.J.D. Mistry with Mr.Atul K. Jasani for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 3rd February, 2010 P.C. : 1. The questions of law which are formulated by the revenue are similar to those which are formulated in Income Tax Appeal No.2362 of 2009. The present appeal pertains to assessment year 2002-2003. For the reasons already furnished in the judgment of this court delivered today while dismissing Income Tax Appeal No. 2362 of 2009, the present appeal does not give rise to any substantial question of law. The appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)