1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.933 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Kalyani Brakes Ltd. ..Respondent. AND INCOME TAX APPEAL (L) NO.934 OF 2008 AND INCOME TAX APPEAL (L) NO.945 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Bharat Forge Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.S.N.Inamdar for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue and the respondent. Learned counsel for the respondent brought to our notice that the issue sought to be raised in the above appeals is covered by the judgment of the Apex Court in the case of CIT, Delhi V/s. HCL Comnet Systems & Services Ltd. reported in (2008) 174 Taxman 118 (S.C. In this view of the matter, no substantial question of law is involved in the above appeals. The appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)