IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1917 OF 2009 WITH INCOME TAX APPEAL NO. 2118 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Micro Associates Consultancy (India) Pvt.Ltd. ... Respondent. Ms.Suchitra Kamble for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 1st October 2009. P.C. : Heard learned counsel for the appellant. Perused appeal. 2. The question sought to be raised in both these appeals relates to allowing deduction under section 10A, even though the assessee had neither brought any foreign exchange to India nor kept the money in designated accounts as per section 10A(3) of the Income Tax Act. An identical question was considered by this Court in ITXA No.2/2009 in the case of assessee itself and the said appeal was rejected vide order dated 16th April, 2009; wherein it was observed as under: 3. So far as first question is concerned, the same has been considered and answered by the Tribunal relying on the Apex Court judgment in the case of J.B.Boda and Co. v. Central Board of Direct Taxes, 223 ITR 271, which, in our opinion, is applicable to the facts of the present case. As such first question cannot be said to be a substantial question of law arising from the impugned order. 3. In the above view of the matter and for the reasons stated in the order dated 16th April, 2009, appeal is dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)