IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.400 OF 2004 INCOME TAX APPEAL NO.400 OF 2004 INCOME TAX APPEAL NO.400 OF 2004 The C.I.T.Central-III, Mumbai .. Appellant V/s M/s.MIRC Electronics Ltd.Mumbai .. Respondents Mr.Pankaj Kapoor for the Appellant. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 25.01.2005. DATE : 25.01.2005. DATE : 25.01.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Appellant. The learned Counsel for the Appellant states that the issue involved in this Appeal is squarely covered by the decision in the case of Broke Bond India Limited V/s Broke Bond India Limited V/s Broke Bond India Limited V/s C.I.T.- 225 ITR 798 C.I.T.- 225 ITR 798 C.I.T.- 225 ITR 798. Hence the Appeal stands dismissed. ....