1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 309 OF 2002 The Commissioner of Income-tax, City-IX, Bombay. .. Appellant v/s. Centaur Laboratories Pvt.Ltd. .. Respondent Mr.K.R.Chaudhary i/by Mr.H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 17th August, 2004 P.C. Heard. 2. The learned counsel for the revenue does not dispute that the issue raised in the appeal is concluded by the Division Bench of this court in Cadell Weaving Mill Co.P.Ltd. v. Commissioner of Income-tax, 249 ITR 265. 3. In so far as we are concerned, the controversy stands concluded by the Division Bench judgment of this court. 4. No substantial question of law arises. Appeal is dismissed. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)