=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.86 OF 2008 APPEAL NO.86 OF 2008 APPEAL NO.86 OF 2008 The Commissioner of Income Tax-1, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Niblick Investment and Trading Pvt.Ltd., Mumbai 400 039 ...Respondents Mr Vimal Gupta for Appellant. Mr Niraj Shah with Mr P.C. Tripathi i/b Mr A.K. Jasani for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. In this case, the Tribunal, relying upon the decision of the Apex Court in the case of Vijaya Bank Ltd. v/s CIT (Addl), reported in 187 ITR 541 directed the Assessing Officer to treat the actual cost paid by the assessee for purchase of the units as the cost of acquisition without deducting therefor the dividend received from the said units. Since the decision of the Tribunal is based on the decision of the Apex Court, we see no reason to entertain this appeal. Appeal is dismissed. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)