dmt IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3346 OF 2010 The Commissioner of Income-Tax, Central- III, Mumbai. ..Appellant. Vs. M/s. Jai Corp Ltd., ..Respondent. Mr. Vimal Gupta for the Appellant. Mr. Atul K. Jasani for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 6TH JULY, 2011. P.C. Questions raised in this appeal are covered in favour of the assessee by the judgment of this Court in the case of Otis Elevator Co. (India) Ltd., vs. Commissioner of Income-Tax, reported in (1992) 195 ITR 682. 2. In this view of the matter, the appeal is dismissed. No order as to costs. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)