1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1084 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Eskay Impex ..Respondent. Mr. D.K. Kamwal for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in the appeal is covered by the judgment of the Apex Court in the case of Hero Exports V/s. CIT reported in [2007] 295 ITR 454 (SC). In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)