1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 223 OF 2007 The Commissioner of Income Tax, Central-I, Mumbai.. .... ..... Appellant. Versus M/s. Birla Global Finance Ltd. ..... ..... Respondent. Mr. Vimal Gupta for the Appellant. Mr. Atul Jasani with Mr. P.C.Tripathi for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 5TH AUGUST, 2008. P.C.: It is submitted by the learned Counsel for the parties that the questions framed in this appeal as substantial questions of law are covered by the judgments of this Court reported in 259 ITR page 312 (Bombay) and also in 259 ITR page 295 (Bombay) and both the judgments have been approved by the Supreme Court in the case reported in [2007] 295 ITR 193 (SC) against the Department. Following the same, appeal is dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)