1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 41 of 1988 The Commissioner of Income Tax ... Applicant. vs. M/s. Siemens Ltd., ..... Respondent Mr. Ashok Kotangale for Applicant. Mr. P. Kaka for Respondent. CORAM: V. C. DAGA AND A. S. AGUIAR JJ. Date:4th July, 2005. P. C.: 1. Parties to the reference proceedings have filed the Minutes of Order duly signed by the respective advocates. The same is taken on record and marked 'X' for identification. The reference accordingly stands answered and disposed of and the mater is remitted back to the Tribunal to determine whether there was any excess provision, which would amount to reserve, as set out in the Minutes of the Order. (V. C. DAGA J. ) (A. S. AGUIAR J.)