bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2677 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Kanayalal C.Makhija ..Respondent Mr.D.K.Kamwal for appellant. Ms.Preeti Shukla with Mr.B.V. Jhaveri for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 5TH DECEMBER,2009 P.C. Heard. Perused appeal. Learned Counsel for both the parties fairly state that the issue involved in the present appeal has already been considered and answered by the Division Bench of this Court in the case of Director of Income Tax (International Taxation) Vs. M/s.Oman International Bank SAOG, in Income Tax Appeal No.114 of 2009 decided on 9th February, 2009 (unreported). In this view of the matter, for the reasons stated therein, the the appeal stands disposed of. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)