1 itxa5714-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5714 OF 2010 The Commissioner of Income Tax-2, Mumbai ..Appellant. V/s. Otis Elevator Co. (I) Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Mr. F.D. Andhyarujina, senior Advocate with B.G. Yewale i/b. Rajesh Shah & Co. for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 21ST OCTOBER, 2011 P.C. :- Counsel for the parties state that similar question raised by the revenue in the case of CIT V/s. M/s. Otis Elevator reported in Income Tax Appeal No.1685 of 2009 has been rejected by this Court on 17th September, 2009. For the reasons stated therein, the present appeal is also dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)