1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.209 OF 2008 AND INCOME TAX APPEAL NO.193 OF 2008 The Commissioner of income Tax-11 ...Appellant vs. M/s.C.C.Chokshi & Co. ...Respondent. --- Mr.Vimal Gupta, for Appellant. Mr.Parag Pardiwala i/b. Vigil Juris, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 25th July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perused the record. In view of the judgment of the Division bench of this Court in the case “Commissioner of Income Tax Vs. Mulla and Mulla and Craigie, Blunt and Caroe, 1991 ITR 198”, in our opinion, no exception can be taken to the order 2 passed by the Tribunal. Hence, the appeals are disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---