IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 72 OF 2008 M/S. ANDREW TELECOMMUNICATION (I) PVT. LTD. ... Appellant Versus THE COMMISSIONER OF INCOME TAX ... Respondent Mr. Ajay Vora with Mr. H. D. Naik, Advocates for the appellants. Mr. S. R. Rivonkar, Government Advocate for the respondents. Coram:- S.C. DHARMADHIKARI & R.C. CHAVAN, JJ. Date:- 6th August, 2008 P.C. In all fairness, Mr. Vora appearing for the assessees submits that the issue of merits in these appeals stand concluded against the assessees in the light of the Division Bench judgment in Tax Appeals No.33 to 36 and 38 to 43 of 2006 delivered on 10.10.2006 in Scoop Industries (P) Ltd and ors. v. Income Tax Officer and ors. reported in (2007) 289 ITR 195 (Bom). In such circumstances there is no merits in these appeals and they are accordingly dismissed. S.C. DHARMADHIKARI, J. R.C. CHAVAN, J. lh/.