1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.234 OF 2008 The Commissioner of Income Tax-5. ...Appellant vs. M/s.gabriel India Ltd. ...Respondent. --- Mr.R. Ashokan, for appellant. Mr.Punjabrao Naik, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 18TH July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perusal of the impugned order shows that the tribunal has completely relied on the judgment of the Supreme Court in the case “S.A. Builders Ltd. Vs. CIT, 288 ITR page 1”. The learned Counsel appearing for appellant is not able to point out us that the law laid down by the Supreme Court in the aforesaid 2 judgment is not applicable. No substantial question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---