IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2106 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Export Credit Guarantee Corporation of India Ltd. ... Respondent. Vimal Gupta for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24th September 2009. P.C. : Heard. Office objections are overruled. Appeal is taken up for hearing at the request of the appellant. Perused appeal. 2. As a matter of fact, one route open to this Court is to dismiss this appeal at this stage for want of C.O.D., with liberty to the petitioner to obtain the same. However, it is not necessary to follow this route in this case since in the impugned order the Tribunal has relied upon the judgment of this Court in the case of Snowcem India Ltd. v. Dy.C.I.T. reported in (2009) 178 Taxman 478 (Bom.), which covers the issue against the Revenue. The said judgment is still holding the field. Filing of S.L.P. against the said judgment cannot be a ground to admit this appeal, Learned counsel for appellant could not distinguish the said judgment. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)