:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.255 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. International Cimputer India Manufacture Ltd. ..Respondent. Mr. B.M.Chatterji with Ms.P.P.Bhosale for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 30TH JANUARY,2008. PC : 1. Heard counsel for the appellant. 2. The questions of law (a) and (b) have been answered against the revenue by the tribunal by relying on the judgment of the Supreme Court in the case of Shaan Finance Pvt. Ltd. In so far as questions of law (c), (d) and (e) are concerned the tribunal relied on its earlier orders for the assessment year 1984-85 and 1985-86. Nothing has been brought to our attention that revenue has challenged those orders. Considering the same, we do not find any merit in the questions of law as raised and consequently, the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)