1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.164 OF 2008 AND INCOME TAX APPEAL (L) NO.165 OF 2008 AND INCOME TAX APPEAL (L) NO.275 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Cummins Disel Sales & Services (I) Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.A.K.Jasani i/b. S.N.Inamdar for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the parties. In view of the Apex Court judgment in the case of M/s. Rotork Controls India (P) Ltd. V/s. C.I.T. in Civil Appeal NoS. 3506-3510 of 2009 (arising out of S.L.P.(C)) Nos. 14178-14182 of 2007) decided on 12th May, 2009, the impugned orders are set aside and the matter is remanded back to the Tribunal to consider afresh in the light of the judgment of the Apex Court keeping all the rival contentions open. In this view of the matter the impugned orders are set aside and the appeals are disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)