=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.594 OF 2008 APPEAL NO.594 OF 2008 APPEAL NO.594 OF 2008 The Commissioner of Income Tax-3, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Silkina Trading Pvt.Ltd., Nariman Point, Mumbai 400 021 ...Respondents Mr Vimal Gupta for Appellant. Mr Y.D. Mistry with Mr Raj Dorale for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 16TH SEPTEMBER 2008 16TH SEPTEMBER 2008 16TH SEPTEMBER 2008 =2= P.C.- 1. The learned counsel appearing for revenue fairly states that the question raised in this appeal has been covered by the judgment of the Apex Court in the case of Apollo Tyres Ltd., reported in 255 ITR 273 decided against the revenue. In this view of the matter, appeal is dismissed. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)