1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.826 OF 2008 The Commissioner of Income Tax (TDS) ..Appellant. V/s. M/s. Ridge Investment Co. Pvt. Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register to appeal. 2. The appeal is taken up for hearing at the request of learned counsel for the revenue. He fairly states that the issue sought to be raised in the appeal is covered by the judgment in the case of S.A. Builders Ltd. V/s. C.I.T. reported in 288 I.T.R. 1 (S.C.). The same judgment has been relied upon by the Tribunal. He further submits that there is no justification for making 2 such disallowances. In this view of the matter, no substantial question arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)