1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.163 OF 2008 The Commissioner of Income Tax ..Appellant. Versus SAJ Test Plant Private Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.S.N. Inamdar for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 10TH JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is squarely covered against the revenue in view of the judgment of this Court in the case of Commissioner of Income Tax V/s. Associated Cables P. Limited reported in [2006] 286 ITR 596 (Bom). 2. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is therefore dismissed with no order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)