1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1937 OF 2008 AND INCOME TAX APPEAL (L) NO.1938 OF 2008 The Commissioner of Income Tax – TDS, Mumbai ..Appellant. Versus M/s.JIK Industries Limited, Mumbai ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.Ajay R. Singh for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 26th JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue and the learned counsel for the respondent-assessee. 2. It is not in dispute that the issue sought to be raised in this appeal is covered by the judgment of the Apex Court in the case of Hindustan Coca Cola Beverage P. Limited V/s. CIT, [2007] 293 ITR 226 (SC). The very same judgment has been relied upon by the tribunal in support of the reasons. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)