IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 921 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.NSE IT Ltd. ... Respondent. Suresh Kumar for the appellant. S.S.Shetty for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20th July 2009. P.C. : Heard. Office objections are overruled. Appeal is taken up for hearing by consent of parties. 2. Both parties agree that so far as first question is concerned, the same is covered by the judgment of this Court in I.T.Appeal No.114/2009 decided on 9th February, 2009 [Director of Income Tax (Intentional) v. M/s.Oman International Bank SAOG] (unreported). So far as second question is concerned, the Tribunal has recorded finding of fact based on appreciation of evidence on record. In view thereof, we do not find any substantial question of law warranting admission of appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)