1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.2166 of 2006 APPEAL (L) NO.2166 of 2006 APPEAL (L) NO.2166 of 2006 The The The Commissioner Commissioner Commissioner of Income Tax of Income Tax of Income Tax (TDS) (TDS) (TDS) Mumbai Mumbai Mumbai ...... Appellant Appellant Appellant vs vs vs M/s M/s M/s Nagase & Co Ltd .. Nagase & Co Ltd .. Nagase & Co Ltd .. Respondent Respondent Respondent Mr.A.D.Kango Mr.A.D.Kango Mr.A.D.Kango for for for Appellant Appellant Appellant Ms.L.H.Lund Ms.L.H.Lund Ms.L.H.Lund with with with Ms.Lata Desai for Respondent Ms.Lata Desai for Respondent Ms.Lata Desai for Respondent CORAM CORAM CORAM : : : F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 P.C. P.C. P.C. 1.1.1. As the Notice of Motion for condonation of As the Notice of Motion for condonation of As the Notice of Motion for condonation of delay delay delay has been dismissed, the appeal also is has been dismissed, the appeal also is has been dismissed, the appeal also is dismissed. dismissed. dismissed. 2.2.2. Refund of Court fees as per rules. Refund of Court fees as per rules. Refund of Court fees as per rules. 3.3.3. Certified copy is expedited. Certified copy is expedited. Certified copy is expedited. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)