1 itxal203-10 itxaagk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.203 OF 2010 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Apricot Leasing & Finance Private Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 14th December, 2010. P.C. : 1. Counsel for both the sides state that the question of law raised in this appeal is answered against the Revenue by the decision of this Court in the case of Commissioner of Income-tax – III, Mumbai V/s. Apar Industries Limited reported in (2010) 190 Taxman 353 (Bom) and decision of this Court in the case of Commissioner of Income Tax V/s. Natural Gems Limited reported in (2010) 327 ITR 29 (Bom). 2. In this view of the matter, the appeal is dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)