-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NOS. 636 and 637 OF 2007 The Commissioner of Income Tax-IV, Pune. ... Appellant vs. The Malegaon SSK Ltd. ... Respondents Mr. Vimal Gupta for the appellant. CORAM: P.B. MAJMUDAR & J.P . DEVADHAR, JJ. DATE: NOVEMBER 19, 2008. P.C. Heard learned counsel for the appellant. The learned counsel for the appellant fairly states that the questions raised in these appeals are squarely covered against the revenue by the decision of this Court in the case of Commissioner of Income-tax vs. Manjara Shetkari Sahakari Sakhar Karkhana Ltd. [2008 301 ITR 191 (Bom) ]. In this view of the matter, both the appeals are dismissed. P. B. MAJMUDAR, J. J.P. DEVADHAR, J.