1 itxa5005-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5005 OF 2010 The Commissioner of Income-tax, Central – 1, Mumbai ..Appellant. Versus M/s.Virdev Intermediates Private Limited ..Respondent. Mr.Suresh Kumar with Ms.Padma Divakar for the appellant. None for the respondent. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 28th September 2011 P.C. : 1. Three questions of law have been raised by the Revenue in this appeal. In so far as first two questions are concerned, counsel for the Revenue fairly states that the said questions stand answered against the Revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Acrow India Limited reported in (2008) 298 ITR 447 (Bom). Accordingly, first two questions cannot be entertained in this appeal. 2. As regards third question is concerned, counsel for the Revenue fairly states that the said question stands answered against the Revenue by the decision of this Court in the case of Otis Elevators Limited V/s. 2 itxa5005-10 Commissioner of Income Tax reported in 195 ITR 682. Accordingly, third question cannot be entertained in this appeal. 3. The appeal is accordingly dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)