1 +IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTEREST TAX APPEAL NO.1 OF 2003 The Director of Interest Tax (International Taxation) ..Appellant. V/s. M/s. Mahreq Bank PSC ..Respondent. AND INTEREST TAX APPEAL NO.4 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s. Union Bank of India ..Respondent. AND INTEREST TAX APPEAL NO.6 OF 2004 AND INTEREST TAX APPEAL NO.9 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s. Infrastructure Leasing & Financial Services Ltd. ..Respondent. AND INTEREST TAX APPEAL NO.1 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. M/s. DSP Merrill Ltd. ..Respondent. 2 Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 14TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in the above appeals is covered against the revenue by virtue of the judgments of this Court as well as the Supreme Court in the case of Discount and Finance House of India Ltd. V/s. S.K. Bhardwaj, CIT & Ors. reported in [2003] 259 ITR 295 (Bom.) and CIT V/s. Ratnakar Bank Ltd. reported in [2008] 306 ITR 257 (S.C.). In this view of the matter, no substantial question of law arise in the above appeals. All the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)