1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.93 OF 2004 AND INCOME TAX APPEAL NO.240 OF 2004 The Commissioner of Income- tax, Central-I, Mumbai .. Appellant. V/s. M/s.Underwater Services Co. Pvt. Limited .. Respondent. Mr.R.V. Desai, senior counsel with Mr.R. Asokan for the petitioner. CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 1ST MARCH, 2005. DATED : 1ST MARCH, 2005. DATED : 1ST MARCH, 2005. P.C. : For the reasons recorded while disposing of Income Tax Appeal No.34 of 2004, we find no substantial question of law in these appeals. Both the Income Tax Appeals stands dismissed. (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.)