1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1054 OF 2009 The Commissioner of Income Tax – V, Pune ..Appellant. Versus Michael Perschke ..Respondent. INCOME TAX APPEAL NO.1055 OF 2009 AND INCOME TAX APPEAL NO.1056 OF 2009 The Commissioner of Income Tax – V, Pune ..Appellant. Versus Ornaldo Oliveira ..Respondent. INCOME TAX APPEAL NO.1057 OF 2009 The Commissioner of Income Tax – V, Pune ..Appellant. Versus Marioin Scwain ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Jas Sanghvi i/by PDS Legal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. Both parties agree that the question as framed in these appeals is covered by the judgment of this Court in the case of Director if Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in (2009) 222 CTR (Bom) 86. 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)