1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 438 OF 2003 The Commissioner of Income tax, Central-I,Mumbai Appellant vs. M/s.CIPLA Ltd. Respondent Ms.S.V.Bharucha i/b. Mr.T.C.Kaushik for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 25th October 2004 P.C. After having heard the learned counsel for the revenue, we are satisfied that findings in the matter are concluded on facts and no substantial question of law arises. 2. Dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)