IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO.2042 OF 2007 INCOME TAX APPEAL (LODG) NO.2042 OF 2007 INCOME TAX APPEAL (LODG) NO.2042 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Standard Batteries Ltd. ..Respondent. Mr.R.Ashokan for appellant. Mr.Nishant Thakkar i/b.Diren Shah for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. Learned counsel for the respondent pointed out that the question of law raised in ther above appeal is squarely covered by the Judgment of this Court in the case of Commissioner of Commissioner of Commissioner of Income-Tax V/s. Bhor Industries Ltd. Income-Tax V/s. Bhor Industries Ltd. Income-Tax V/s. Bhor Industries Ltd. reported in 264 264 264 I.T.R. 180 I.T.R. 180 I.T.R. 180 against the revenue and in favour of the assessee. 2. In this view of the matter, the appeal is disposed of accordingly with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)