IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2083 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Tips Cassettes & Records Company. ... Respondent. A.L.Gore for the appellant. Deepak Tralshawala i/b. V.S.Hadade for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th October 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. An identical issue involved in the present appeal was considered by this Court in ITXA No.1139/2009. The said appeal was dismissed by this Court by a reasoned order dated 4th September, 2009. Following the same view, for the reasons recorded therein, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)