SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.458 OF 1997 INCOME TAX REFERENCE NO.458 OF 1997 INCOME TAX REFERENCE NO.458 OF 1997 The Commissioner of Income Tax ..Appellant. V/s. Hindustan Ciba-Geigy Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.B.D.Damodar i/b.Kanga & Co. for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 19TH SEPTEMBER, 2007. DATED : 19TH SEPTEMBER, 2007. DATED : 19TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- The tax incidence is less than Rs.4 lakhs. In the light of that learned counsel for the revenue does not press the reference. 2. The reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)