:1: bgp bgp bgp 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.1005 OF 2007 APPEAL NO.1005 OF 2007 APPEAL NO.1005 OF 2007 WITH WITH WITH INCOME INCOME INCOME TAX TAX TAX APPEAL NO.1006 OF 2007 APPEAL NO.1006 OF 2007 APPEAL NO.1006 OF 2007 WITH WITH WITH INCOME INCOME INCOME TAX TAX TAX APPEAL NO.1013 OF 2007 APPEAL NO.1013 OF 2007 APPEAL NO.1013 OF 2007 The Commissioner of Income Tax ..Appellant Vs. M/s.Wist Trade Pvt.Ltd. ..Respondent Mrs.Devki Iyer for Appellant. Mr.A.K.Jasani for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 22ND APRIL,2009 : 22ND APRIL,2009 : 22ND APRIL,2009 P.C. P.C. P.C. . Heard. 2. The issue sought to be raised has been considered by the Tribunal in paragraph Nos.10 and 11 of its judgment. The Tribunal has also relied upon the CDBT Circular No.700 dated 23rd March, 1995 regarding the deduction under Section 80-O of the Income Tax Act, 1961. 3. Having seen the findings recorded, we do not see any substance in the present appeals. The appeals are, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) :2: