1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3130 OF 2009 The Commissioner of Income Tax-10. ...Appellant. Vs. M/s.Tata Telecom Ltd. (Now Avaya Global Connect Ltd.) ...Respondent. .... Ms.Suchitra Kamble for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. June 16, 2010. P.C. : Counsel appearing on behalf of the Revenue states that in view of the decision of this Court in CIT vs. Star Chemicals Pvt.Ltd., (2008) 11 DTR (Bom) 311 as well as the later decision of the Supreme Court in T.R.F.Ltd. v/s.C.I.T., (2010) 323 ITR 397 (S.C.), the issue raised in the appeal would be covered against the Revenue. In view of the statement made on behalf of the Revenue by Counsel, the appeal would not give rise to any substantial 2 question of law and is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)