1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.427 OF 2003 The Commissioner of Income-tax, Central-I, Mumbai .. Appellant. V/s. M/s. CIPLA Limited .. Respondent. Ms.S.V. Bharucha i/b. T.C. Kaushik for the appellant. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 20TH OCTOBER, 2004. DATED : 20TH OCTOBER, 2004. DATED : 20TH OCTOBER, 2004. P.C. : The controversy raised in this appeal is concluded by the division bench judgment of this court in the case of CIT V/s. Nima Specific Family Trust [248 ITR 29]. 2. In view thereof, we are satisfied that it cannot be said that the appeal gives rise to any substantial question of law. 3. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) 2 (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)