IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 299 OF 2009 TAX APPEAL NO. 299 OF 2009 TAX APPEAL NO. 299 OF 2009 The Commissioner of Income-tax-9, Mumbai. ... Appellant. V/s. M/s.New Standard Engg.Co.Ltd. ... Respondent. P.S.Sahadevan i/b. Suersh Kumar for the appellant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 16th April 2009. : 16th April 2009. : 16th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant- Revenue. Perused impugned order. 2. In view of the judgment of this Court in the case of C.I.T. v. Bhor Industries Ltd. C.I.T. v. Bhor Industries Ltd. C.I.T. v. Bhor Industries Ltd., 264 ITR 130 and that of the Apex Court in the case of K.Ravindranathan K.Ravindranathan K.Ravindranathan Nair Nair Nair, 247 ITR 178 relied upon by the Tribunal in its order, the VRS expenditure is a revenue expenditure. We do not see any substantial question of law involved in this appeal. 3. In the result, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)