IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3247 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Godrej Sara Lee Ltd. ... Respondent. J.S.Saluja for the appellant. Ms.Arti Sathe for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Office objections are over-ruled. By consent of parties, appeal is taken up for hearing. 2. Heard learned counsel for the appellant and learned counsel for the respondent. 3. So far as first question is concerned, it relates to the expenditure incurred on the corporate membership of the club. The said question is covered by the judgment of this Court in the case of Otis Elevator Co. (India) Ltd. v. C.I.T., 195 ITR 682. Whereas, the second question is covered by another judgment of this Court in the case of Synco Industries Ltd. v. Assessing Officer of Income Tax, 254 ITR 608. In this view of the matter, no substantial question of law is involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)