1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1812 OF 2009 Commissioner of Income Tax, City – 10, Mumbai ..Appellant. Versus I.L. & F.S. Asset Management Co. Private Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 25TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. 2. So far as first two questions are concerned, the tribunal has remanded the matter back for consideration afresh and hence no substantial question of law is involved. 3. So far as remaining two questions are concerned, the same relates to capital expenditure. The issue is covered by the Division Bench of this Court in the case of Otis Elevator Co. (India) Limited V/s. Commissioner of Income Tax reported in 195 ITR 682 (Bom) against the revenue. In this view of the matter, no substantial question of law arises in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)