1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1907 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Kodak India Ltd. ..Respondent. Ms. Suchitra Kamble for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 26TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. Appeal is taken up for admission by consent of the parties. 2. After hearing the rival parties to the appeal, learned counsel for the revenue fairly admits that the issue sought to be raised in the above appeal is covered by the judgment of this Court in the case of Otis Elavator Co. (India) Ltd. V/s. C.I.T. reported in 195 I.T.R. 682 (Bom.). In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)