1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1214 OF 2009 The Commissioner of Income Tax - 8, Mumbai ..Appellant. Versus Garware Polyester Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.Subhash Shetty for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 12TH AUGUST 2009 P.C. : 1. Heard learned counsel for the revenue and the learned counsel for the respondent. Both the counsel agree that issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court in the case of Director of Income Tax (International Taxation) V/s. M/s.Oman International Bank reported in [2009] 313 ITR 128 (Bom). 2. In the light of that, there is no merit in this appeal. The appeal is dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)