IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.860 OF 2009 The Commissioner of Income-tax-11 .. Appellant vs. M/s.Kanga & Co. .. Respondent Mr.P.S.Sahadevan for Appellant Mr.A.K. Jasani for Respondent CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19th JUNE, 2009 P.C.: 1.Heard learned Counsel for the revenue. Both the parties agree that the issue sought to be raised in this Appeal is covered by the judgment of this Court in the case of CIT vs. Mulla and Mulla and Craigie, Blunt and Caroe, 198 ITR 190 (Bombay). 2.In this view of the matter, the Appeal is devoid of substance. It is, therefore, dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]