1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2073 OF 2008 The Commissioner of Income Tax – 1, Pune ..Appellant. Versus Bharat Forge Limited, Pune ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 26th JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. The issue sought to be raised in this appeal is squarely covered by the Apex Court judgment in the case of CIT, Delhi V/s. HCL Connect Systems & Services Limited, (2008) 174 Taxman 118 (SC). 2. In the light of that, there is no merit in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)