AGK 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.772 OF 2009 AND INCOME TAX APPEAL NO.773 OF 2009 The Commissioner of Income Tax ..Appellant. Versus Hubert Katzenmeier ..Respondent. INCOME TAX APPEAL NO.775 OF 2009 AND INCOME TAX APPEAL NO.780 OF 2009 The Commissioner of Income Tax ..Appellant Versus Fritz Imbacher ..Respondent INCOME TAX APPEAL NO.778 OF 2009 The Commissioner of Income Tax ..Appellant Versus Shri Uwe Jarosch ..Respondent INCOME TAX APPEAL NO.779 of 2009 The Commissioner of Income Tax ..Appellant. Versus Bernd Fesenbeck ..Respondent. Mr.A.S. Shivsaran for the appellant. Mr.Prakash Shah with Jas Sanghvi for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 16th JUNE, 2009 P.C. : 1. All these appeals were heard together. The questions framed therein are covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in (2009) 222 CTR (Bom) 86. In the light of that there is no merit in these appeals. The appeals are therefore dismissed with costs. (J.P. Devadhar, J.) (V.C. Daga, J.)