: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 ORIGINAL CIVIL JURISDICTION ASN NOTICE OF MOTION NO.1209 OF 2005 IN INCOME TAX APPEAL LODG. NO.445 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Indexport Ltd. ..Respondent. Mr.A.S.Rao for the Appellant. Ms. Kusum Kanojia i/by Matubhai Jamietram for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. P.C. P.C. P.C. 1. Considering the cause show, delay condoned. Office to register the appeal. (R.S.MOHITE, J.) (F.I. REBELLO, J.) :2: 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 ORIGINAL CIVIL JURISDICTION ASN INCOME TAX APPEAL LODG. NO.445 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Indexport Ltd. ..Respondent. Mr.A.S.Rao for the Appellant. Ms. Kusum Kanojia i/by Matubhai Jamietram for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. P.C. P.C. P.C. 1. In so far as Question of law -I as framed in Para-4 of the Appeal memo is concerned, the same is covered by the Judgment of the Supreme Court reported in 299 ITR 667. In the light of above, the question of law as framed would not arise. 2. In so far as Questions of law -II and III are concerned, admit. 3. Respondent waives service. (R.S.MOHITE, J.) (F.I. REBELLO, J.)