1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 160 OF 2007 The Commissioner of Income Tax-2, Mumbai.. .... ..... Appellant. Versus Mahindra & Mahindra Ltd. ..... ..... Respondent. Mr. Vimal Gupta for the Appellant. Mr. Sanjiv Shah for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 11TH AUGUST, 2008. P.C.: It is submitted at the Bar that this case is covered by the judgment of the Supreme Court in the case of Commissioner of Income Tax v/s Catapharma (India) P. Ltd., reported in [2007] 292 ITR 641 (SC), in favour of the assessee. Following the said judgment, this appeal is dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)