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 CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 382 OF 2009 TAX APPEAL NO. 382 OF 2009 TAX APPEAL NO. 382 OF 2009 The Commissioner of Income-tax-2, Mumbai. ... Appellant. V/s. M/s.Tata Sons Ltd. ... Respondent. Vimal Gupta with P.S.Sahadevan for the appellant. Dinesh Vyas, senior counsel with Ajit Shah and P.C.Tripathi for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the rival parties. Perused appeal. 2. By this appeal, the following question of law are sought to be raised by the appellant- Revenue: "(A) Whether on the facts and in the circumstances of the case and law, the I.T.A.T. is right in directing the A.O. to tax the dividend income on net basis? 2. The learned counsel for the assessee has brought to our notice that the aforesaid question is covered by judgment of this Court in C.I.T. v. C.I.T. v. C.I.T. v. Ambalal Ambalal Ambalal Kilachand Kilachand Kilachand, (1995) 81 Taxman 435 (Bom). In this view of the matter no substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)