1 srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 172 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Dr. Klaus Peter Arnold ..Respondent INCOME TAX APPEAL (L) NO. 169 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Shri Bernhard Appeltauer ..Respondent INCOME TAX APPEAL (L) NO. 171 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Rainer Balbach ..Respondent INCOME TAX APPEAL (L) NO. 173 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Fritz Imbacher ..Respondent INCOME TAX APPEAL NO. 945 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Uwe Jarosch ..Respondent Mr. Vimal Gupta a/w Suresh Kumar for appellant. Mr. Jas Sangvi i/b PDS Legal for respondent. 2 CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 29th June, 2009 P.C. Both parties agree that the issue sought to be raised in this appeal is covered by the Division Bench Judgment of this Court in the case of The Director of Income Tax (International Taxation) Vs. M/s. NGC Network Asia LLC in Income Tax Appeal No. 1037 of 2008, decided on January 14, 2009 reported in (2009) 222 CTR (Bom) 86. In this view of the matter, for the reasons stated therein, the appeal stands dismissed in limini for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)