IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.159 OF 2008 The Commissioner of Income-tax, Central - II, Mumbai ..Appellant. V/s. Hindustan Construction Co. Ltd. ..Respondent. Mr.Yogesh Patki with Mr.B.M. Chatterjee for the Appellant. Mr.S.M. Shah for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 31ST JULY, 2008 P.C. : 1. In this appeal, though other questions are raised, only one question regarding retention money was pressed. 2. The learned counsel appearing for the appellant states that the the point involved in this appeal is covered by the order passed by us in Income Tax Appeal (L) No.276 of 2006. Statement is accepted. 3. In this view of the matter, for the reasons recorded in Income Tax Appeal (L) No.276 of 2006, this appeal is disposed of. D.K. DESHMUKH, J. J.P. DEVADHAR, J.