(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1223 OF 2008 The Commissioner of Income Tax..Appellant Vs. M/s.Digital System & Equipment...Respondent Mr. R.Asokan for the Appellant. Mr. Pratap Sinha Rananavare for the Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 9th February, 2009 DATED: 9th February, 2009 DATED: 9th February, 2009 P.C. P.C. P.C.: . The question which arises in this Appeal is same to which arose in Income Tax Appeal No.114 of 2009. The learned Tribunal had followed the judgment of the Special Bench of the Tribunal in the case of M/s.Oman International Bank SAOG, 100 ITD 285. In view of the view taken in Income Tax Appeal No.114 of 2009 there is no merit in this Appeal which is accordingly dismissed. (R.S.MOHITE, (R.S.MOHITE, (R.S.MOHITE, J.) J.) J.) (F.I.REBELLO,J.) (F.I.REBELLO,J.) (F.I.REBELLO,J.)