1 itxa-823.10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 823 OF 2010 M/s.Mutha Founders Pvt.Ltd. ... Appellant. V/s. Income Tax Officer and another. ... Respondents. S.J.Mehta for the appellant. Ms.Anamika Malhotra for the respondent. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 18th October 2010. P.C. : Both parties agree that the issue involved in this appeal is squarely covered by the judgment of the Apex Court in the case of Asst.C.I.T. v. Hotel Blue Moon, (2010) 321 ITR 362 (SC) in favour of assessee and against the Revenue. The appeal is, therefore, disposed of in term of the judgment in the case of Hotel Blue Moon (supra) with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)