1 IN THE HIGH COURT OF JUDICIATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.14 OF 2000 AND INCOME TAX REFERENCE NO.27 OF 2000 AND INCOME TAX REFERENCE NO.29 OF 2000 AND INCOME TAX REFERENCE NO.60 OF 2000 Shri Dnyaneshwar SSK Ltd., .. Applicant. V/s. Commissioner of Income Tax, Pune .. Respondent. INCOME TAX REFERENCE NO.28 OF 2000 Shri Someshwar SSK Ltd. .. Applicant. V/s. Commissioner of Income tax, Pune .. Respondent. Mr.Pramod Vaidya i/b. Mr.S.N. Inamdar for the applicant. Mr.Ashok Kotangale with Mr.Parag Vyas for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 24TH OCTOBER, 2005. P.C. : 1. Both the learned counsel appearing for the parties agree that the issue sought to be raised in all these references is squarely covered by the decision of this Court in the case of Somaiya Organic Somaiya Organic Somaiya Organic Chemicals V/s. CIT [(1995) 216 ITR 291 (Bom)] Chemicals V/s. CIT [(1995) 216 ITR 291 (Bom)] Chemicals V/s. CIT [(1995) 216 ITR 291 (Bom)] in favour of the assessee and against the revenue. 2. All the references, thus, stands disposed of with no order as to costs. 2 **********