1 itxal-1913-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1913 OF 2009 The Commissioner of Income Tax, Mumbai City-4 ..Appellant. V/s. M/s. Gupta Equities Pvt. Ltd. ..Respondent. Mr. Vimal Gupta i/b. Ram Upadhyay for appellant. None for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 22ND FEBRUARY, 2011 P.C. :- 1. Counsel for the revenue fairly states that the questions raised in this appeal are covered by the decision of the Apex Court in the case of Techno Shares and Stocks Ltd. V/s. Commissioner of Income Tax reported in [2010] 327 I.T.R. 323 (SC) and the decision of this Court in Income Tax Appeal (Lod) No.1915 of 2007 [The Commissioner of Income Tax V/s. M/s. Star Chemicals (Bombay) P. Ltd.] decided on 27/2/2008. Accordingly, the appeal is dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)