bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1960 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Everest Advertising Pvt. Ltd. ..Respondent Mr.Suresh Kumar for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 24TH NOVEMBER,2009 P.C. 1. Heard. Perused appeal. 2. The issue sought to be raised in the appeal relates to the question as to whether or not the non-compete fees could be treated as revenue receipts ? Learned Counsel for the Revenue fairly states that the issue raised in the appeal is squarely covered by the judgment of this Court in the case of Commissioner of Income Vs. Narendra D.Desai in ITXA No.64 of 2005 decided on 4 th December, 2007. In this view of the matter, appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)