SAS 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.2334 OF 2007 INCOME TAX APPEAL NO.2334 OF 2007 INCOME TAX APPEAL NO.2334 OF 2007 The Comissioner of Income Tax ..Appellant. V/s. M/s.Kodak (India) Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the revenue. He fairly states that both the issues are covered by the Judgment of this Court against the revenue. So far as the question No.1 is concerned, it is covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9/2/2009 in the case of Director of Income Tax (International Taxation) V/s. M/s.Oman International Bank SAOG (unreported). 2. So far as the second question is concerned, the same is covered by the judgment of Otis Elevator Otis Elevator Otis Elevator Co. (India) Ltd. V/s. C.I.T. Co. (India) Ltd. V/s. C.I.T. Co. (India) Ltd. V/s. C.I.T. reported in 195 195 195 I.T.R. 683. I.T.R. 683. I.T.R. 683. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)