:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.646 OF 2001 TAX APPEAL NO.646 OF 2001 TAX APPEAL NO.646 OF 2001 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.647 OF 2001 TAX APPEAL NO.647 OF 2001 TAX APPEAL NO.647 OF 2001 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.648 OF 2001 TAX APPEAL NO.648 OF 2001 TAX APPEAL NO.648 OF 2001 The Commissioner of Income Tax, ..Appellant Vs. D.G.P.Windsor (I) Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Ms.V.B.Patel for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 9TH SEPTEMBER, 2008 : 9TH SEPTEMBER, 2008 : 9TH SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The learned Counsel for both the parties categorically state that the question of law raised in the above Appeal is squarely covered by the same principle as laid down by the judgment of our Court in the matter of The CIT Vs. M/s.Nicholas Piramal India Ltd. ITXA The CIT Vs. M/s.Nicholas Piramal India Ltd. ITXA The CIT Vs. M/s.Nicholas Piramal India Ltd. ITXA No.432 No.432 No.432 of 2001 dated 15th January,2008 of 2001 dated 15th January,2008 of 2001 dated 15th January,2008. In view thereof, we dismiss the above Appeal. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)