1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.11 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. The Solapur Nagari Audyogik Sahakari Bank Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- 1. The above appeal was admitted on the following substantial question of law:- " Whether on the facts and in law the Tribunal was right in holding that interest on KVP amounting to Rs.26,100/ held as investment and not for compliance of statutory provision but out of voluntary reserves was eligible for deduction under sec. 80P (2)(a)(i) of the Income Tax Act, 1961 ? " 2. The issue sought to be raised is covered by the Division Bench judgment of this Court in the case of CIT V/s. The Solapur Nagari Audyogik Sahakari Bank Ltd. in Income Tax Appeal No.46 OF 2008 decided on 16th June, 2009. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)