( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1109 OF 2007 INCOME TAX APPEAL NO.1109 OF 2007 INCOME TAX APPEAL NO.1109 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1110 OF 2007 INCOME TAX APPEAL NO.1110 OF 2007 INCOME TAX APPEAL NO.1110 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1111 OF 2007 INCOME TAX APPEAL NO.1111 OF 2007 INCOME TAX APPEAL NO.1111 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1112 OF 2007 INCOME TAX APPEAL NO.1112 OF 2007 INCOME TAX APPEAL NO.1112 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1113 OF 2007 INCOME TAX APPEAL NO.1113 OF 2007 INCOME TAX APPEAL NO.1113 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1114 OF 2007 INCOME TAX APPEAL NO.1114 OF 2007 INCOME TAX APPEAL NO.1114 OF 2007 The Commissioner of Income Tax .. Appellant Vs. Bhima Sahakari Sakhar Karkhana Ltd. .. Respondent Mr.Vimal Gupta for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 1st August, 2008 DATE : 1st August, 2008 DATE : 1st August, 2008 P.C. P.C. P.C. 1. The learned Advocate Mr.Vimal Gupta undertakes to file vakalatnama on behalf of the Appellants in all these six Appeals within a period of two weeks from today. The common question of law raised in these six Appeals read as under:- Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in holding that the disallowance by the Assessing Officer of excess cane price paid to members and non members was not justified? 2. Perused the judgment and order of the Income Tax Appellate Tribunal. The learned Counsel for the Appellant fairly states that the aforesaid question of law has already been answered against the Revenue and in ( 2 ) favour of the Assessee by the judgment of this Court in the case of CIT V/s Manjara Shetkari Sahakari Sakhar CIT V/s Manjara Shetkari Sahakari Sakhar CIT V/s Manjara Shetkari Sahakari Sakhar Karkhana Limited - (2008) 301 ITR 191 (Bom.). Karkhana Limited - (2008) 301 ITR 191 (Bom.). Karkhana Limited - (2008) 301 ITR 191 (Bom.). In view thereof, all the Appeals stand dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)