1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION I.T.X.A.L.2613/2009 The Commissioner of Income Tax-4 Appellant VS. Visaria Securities Pvt.Ltd. Respondent Mr.Vimal Gupta for the Appellant Mr.Rajesh Poojary i/b Mint & Conferers for respondent WITH I.T.X.A.L.2906/2009 The Commissioner of Income Tax-4 Appellant Vs. M/sCitigroup Global markets India Pvt.Ltd. Respondent Mr.Vimal Gupta for the Appellant Mr.Damodar i/b Kanga & Co. CORAM- J.P.DEVADHAR ,AND MRS.MRIDULA BHATKAR,JJ. DATE -21ST FEBRUARY,2011 P.C. . Counsel for the parties state that the questions raised in these appeals are covered against the revenue by the decision of the Apex Court in Techno Shares and Stocks Ltd.Vs.C.I.T., reported in (2010),327 ITR,323 . In this view of the matter both the appeals are dismissed. No costs. (Mrs.Mridula Bhatkar,J.) (J.P.Devadhar,J.)