IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.2862 OF 2009 The Commissioner of Income Tax-3 ..Appellant. Vs. Premier Ltd. ..Respondent. .... Mr. Vimal Gupta for the Appellant. Mr. K. Gopal with Mr. Jitendra Singh for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 10 June 2010. P.C. : The Tribunal has noted that in Assessment Year 2003-04 the Revenue had itself allowed the claim of the assessee on account of the VAN project as being of a revenue nature for the expansion of the business of the assessee. The Revenue has accepted the position for Assessment Year 2003-04 The view of the Tribunal for Assessment Year 2004-05 would be justified. No substantial question of law would arise. The appeal is accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)