1 itxal501-07 iagk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.501 OF 2007 The Commissioner of Income Tax - V, Pune ..Appellant. Versus Spirax Marshall Limited, Pune ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Nitesh Joshi with Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 18th April, 2011. P.C. : 1. Taken up for admission by consent of both the parties. 2. Learned counsel for both the parties state that the only question of law raised in this appeal is covered against the Revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Associated Cables P. Limited reported in [2006] 286 ITR 596 (Bom). 3. In this view of the matter, the appeal is dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)