=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.311 OF 2008 APPEAL NO.311 OF 2008 APPEAL NO.311 OF 2008 The Commissioner of Income Tax-5, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Distributors (Bombay) Pvt.Ltd., Worli, Mumbai 400 013 ...Respondents Mr R. Ashokan for Appellant. Ms a. Visanji i/b Mr S.P. Mehta for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. In this case, the Tribunal, relying upon the decision of this Court in the case of J.K. Investors (Bombay) Ltd. v/s CIT, reported in 248 ITR 723, has dismissed the appeal preferred by the revenue. The decision of this Court has been upheld by the Apex Court by dismissing the Special Leave Petition filed by the revenue. In this view of the matter, the appeal cannot be entertained. It is dismissed with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)