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.807 OF 2008 TAX APPEAL NO.807 OF 2008 TAX APPEAL NO.807 OF 2008 The Commissioner of Income Tax Mumbai City VI ..Appellant Vs. M/s Arora Fashions P.Ltd ... Respondent Mr.A.D.Kango for Appellant Mr. A.K.Jasani for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATE DATE DATE : : : 4th July, 2008 4th July, 2008 4th July, 2008 P.C. P.C. P.C. 1. Heard learned counsel for the appellant and learned counsel for the respondents. 2. The substantial questions of law sought to be raised in the present appeal does not survive in the view of the amendment to section 80HHC of I.T.Act by insertion of the 5th proviso. Hence, appeal stands dismissed. { A.V.Nirgude, J } A.V.Nirgude, J } A.V.Nirgude, J } { Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J }