(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.830 OF 2004 The Commissioner of Income-tax IV..Appellant Vs. Bhima S.S.K. Ltd. ..Respondents Mr. A.D. Kango, for the Appellant. Mr.A.K. Jasani, for the Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 4TH SEPTEMBER 2007 DATED: 4TH SEPTEMBER 2007 DATED: 4TH SEPTEMBER 2007 P.C.: P.C.: P.C.: . Admit on the question of law as formulated in para.4.1. 2. In so far as questions at grounds (a),(b) and (d) of para.4.1 considering the judgment reported in 279 ITR 19 the Appeal will have to be dismissed as this Court has found in favour of the assessee. 3. In so far as ground (c) of para.4.1 is concerned the Appeal will have to be allowed in favour of Revenue. Appeal disposed of accordingly. (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.)