:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY 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.1373 OF 2007 APPEAL (L) NO.1373 OF 2007 APPEAL (L) NO.1373 OF 2007 WITH WITH WITH INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.1374 OF 2007 APPEAL (L) NO.1374 OF 2007 APPEAL (L) NO.1374 OF 2007 WITH WITH WITH INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.1375 OF 2007 APPEAL (L) NO.1375 OF 2007 APPEAL (L) NO.1375 OF 2007 The Commissioner of Income Tax ..Appellant Vs. SAJ Test Plant Pvt.Ltd. ..Respondent Mr.Vimal Gupta with Mr.P.S.Sahadevan for Appellant. Mr.S.N.Inamdar for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 27TH APRIL,2009 : 27TH APRIL,2009 : 27TH APRIL,2009 P.C. P.C. P.C. . The issue sought to be raised in the above appeals is squarely covered by the judgment of this Court in the case of Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. Associated Associated Associated Cables Ltd (2006) 286 ITR 596 (Bom) Cables Ltd (2006) 286 ITR 596 (Bom) Cables Ltd (2006) 286 ITR 596 (Bom). In this view of the matter, there is no substantial question of law involved in these appeals. The appeals are, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)