IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 534 OF 2003 Computility Computer Systems Pvt.Ltd. ..Appellant vs. 1. The Assistant Commissioner of Income Tax and another ...Respondents Ms.V.B.Patel i/b Mr.Pankaj R.Toprani for appellant None for respondents. CORAM: Dr.S.RADHAKRISHNAN CORAM: Dr.S.RADHAKRISHNAN CORAM: Dr.S.RADHAKRISHNAN & S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. 25th July 2008 25th July 2008 25th July 2008 P.C. P.C. P.C. 1. Heard the learned Counsel appearing for the appellant. None appears for respondent. However, learned Counsel for the appellant fairly states that the question of law involved in the above appeal is clearly answered against the assesse and in favour of the revenue by the judgment of the Hon’ble Supreme Court in Britania Industries Ltd. Vs.Commissioner of Income Tax and another reported in (2005) 278 ITR 546 (SC). In view thereof the question of law raised in the above appeal is answered in favour of the revenue and against the assessee. (S.J (S.J (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.)