1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1365 OF 2009 The Director of Income Tax (International Taxation) ..Appellant. Versus SUBTEC Middle East Limited ..Respondent. Mr.Parag Vyas for the appellant. Mr.Jas Sanghvi i/by PDS Legal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in (2009) 222 CTR (Bom) 86. 2. In the light of that, there is no merit in this appeal. The appeal is dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)