(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.292 OF 2006 Commissioner of Income Tax....Appellant Vs. M/s.Hindustan Polyamides & Fibres Ltd. ....Respondent Mr. Suresh Kumar, for the Appellant Mr. S.J. Mehta, for the Respondent CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 13th January, 2009 DATED: 13th January, 2009 DATED: 13th January, 2009 P.C.: P.C.: P.C.: . The view taken by this Court which was relied upon by the Tribunal has been affirmed by the Supreme Court in Commissioner of Income Tax vs. Commissioner of Income Tax vs. Commissioner of Income Tax vs. Catapharma (India) P. Ltd., (2007) 292 ITR, 641. Catapharma (India) P. Ltd., (2007) 292 ITR, 641. Catapharma (India) P. Ltd., (2007) 292 ITR, 641. In the light of the above the Question of law as framed would not arise and consequently Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)