1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON INCOME TAX APPEAL (L) NO.1545 OF 2004 The Commissioner of Income-tax-IX .. Appellant. Versus M/s.Citicorp Secutiries & Invest- ments Limited .. Respondent. Mr.Ashok Kotangale for the appellant. Mr.A.K. Jasani i/by Kanga & Co. for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 7TH AUGUST, 2007. P.C. : 1. In view of the judgment of this Court in the case of Sandvik Asia reported in 290 I.T.R. 667, the question of law as framed would not arise. 2. Hence, the appeal is dismissed. (F.I. REBELLO, J.) (J.P. DEVADHAR, J.)