1 itxa5566-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5566 OF 2010 The Commissioner of Income Tax-8, Mumbai ..Appellant. V/s. Datamatics Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. Mr. Atul K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 5TH DECEMBER, 2011 P.C. :- 1. Whether the ITAT was justified in allowing the interest claim of the assessee on interest free loans / advances made to the subsidiaries, is the question raised in this appeal. 2. The ITAT has allowed the claim of the assessee by relying on its decision in the assessee’s own case for AY 2003-04. Admittedly, no appeal has been filed by the revenue against the decision of the ITAT for AY 2003-04. Moreover, no error in the order of ITAT for AY 2003-04 is pointed out so as to take a different view in AY 2004-05 which is the subject matter of the present appeal. In this view of the matter, we see no reason to entertain this appeal. The appeal is dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)