1 itxa4546-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4546 OF 2010 The Commissioner of Income Tax – 10, Mumbai ..Appellant. Versus Aventis Cropscience Limited ..Respondent. Ms.Suchitra Kamble for the appellant. Mr.Madhur Agarwal i/by Mint & Conferes for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 16th November 2011 P.C. : 1. Although two questions of law are raised by the Revenue in this appeal, counsel for the parties state that the second question does not arise out of the order of the Income Tax Appellate Tribunal. 2. In so far as the first question is concerned, counsel for the parties state that similar question has been answered against the Revenue and in favour of the assessee in the case of Commissioner of Income Tax V/s. Acrow India Limited reported in (2010) 298 ITR 447 (Bom). In this view of the matter, first question cannot be entertained. 3. In the result, we see no merit in the appeal and the same is dismissed with no order as to costs. (A.R. Joshi, J.) (J.P. Devadhar, J.)