:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.227 OF 2003 TAX APPEAL NO.227 OF 2003 TAX APPEAL NO.227 OF 2003 M/s.Alfa Laval India Ltd. ..Appellant Vs. Dy.Commissioner of Income Tax ..Respondent Mr.S.N.Inamdar i/b.Mr.Pramod Y.Vaidya for the Appellant. Mr.P.S.Sahadevan for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 29TH SEPTEMBER, 2008 : 29TH SEPTEMBER, 2008 : 29TH SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Both the learned Counsel for the parties categorically state that the question of law raised in the above Appeal has already been answered by the Division Bench of our Court with regard to very same Assessee in the case of Alfa Laval India Ltd. Vs. Deputy Alfa Laval India Ltd. Vs. Deputy Alfa Laval India Ltd. Vs. Deputy Commissioner Commissioner Commissioner of Income Tax266 ITR 418. of Income Tax266 ITR 418. of Income Tax266 ITR 418. The said judgment has been confirmed by the Hon’ble Supreme Court in the case of Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. Alfa Alfa Alfa Laval (India) Ltd. (2007) 295 ITR 451 (SC) Laval (India) Ltd. (2007) 295 ITR 451 (SC) Laval (India) Ltd. (2007) 295 ITR 451 (SC). In view thereof, the question of law raised in the above Appeal is answered in favour of the Assessee and against the Revenue. Appeal stands disposed of accordingly. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: