1 itxa3055-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3055 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Tata Investment Corporation Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Ajit Shah i/b. C.D. Gamare for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 15TH NOVEMBER, 2010 P.C. :- 1. In this case, the Tribunal following its decision in the case of M/s.Castle Investments & Industries Pvt. Ltd. allowed the claim of the assessee under 80M of the Income Tax Act. The appeal filed by the Revenue against the decision of the ITAT in Castle Investments & Industries Pvt. Ltd. has been admittedly dismissed by this Court on 22nd July, 2008 (Income Tax Appeal No.1557 of 2007). Counsel for the Revenue fairly states that SLP filed by the Revenue against the said decision has also been dismissed by the Apex Court on 9th April, 2010. In this view of the matter, we see no merit in the appeal. The appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)