1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 400 OF 2006 Chief Commissioner of Income Tax, (OSD), Mumbai.. ..... ..... Appellant. Versus M/s. N. M. Tripathi Pvt. Ltd. ... ..... Respondent. Mr. Vinod Gupta, APP for the Appellant. None for the Respondent. CORAM : BILAL NAZKI and S. S. SHINDE, JJ. DATED : 27TH JUNE, 2008. P.C.: The questions framed in this appeal are covered by the judgment of the Supreme Court in the case of Apollo Tyres Ltd. v/s Commissioner of Income Tax (255 ITR 273 (SC) ) and the judgment of the Tribunal is also based on the said judgment of the Supreme Court. Hence, the appeal is dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (S. S. SHINDE, J.)