IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1097 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Shreya Life Sciences P.Ltd. ... Respondent. Suresh Kumar for the appellant. Ms.Asifa Khan for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 13th August 2009. P.C. : Heard learned counsel for the rival parties. 2. Both parties agree that so far as first question is concerned, the same is covered by the order of this Court passed in ITXA No.1249/2007 dated 18th February, 2009 (unreported). 3. So far as second question is concerned, the Tribunal has relied upon its earlier order in the case of ITO v. Artmis Exports (P.) Ltd., (2007) 108 ITD 1, which the revenue appears to have accepted. 4. So far as third question is concerned, the same is covered by the order of this Court dated 9th October, 2007 passed in ITXA No.1155/2007 (C.I.T. v. M/s.WMI Cranes Ltd.) (unreported). 5. In the above view of the matter, no substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)