1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.2 OF 2002 The Commissioner of Income-tax, Central-II, Mumbai Appellant vs. M/s. Parle Biscuits Limited, Mumbai Respondent Ms. S. V. Bharucha i/b. Mr. H. D. Rathod for the appellant. Mr. F. B. Andhyarujina i/b. Ms. R. M. Sidhwa for the respondent. CORAM : R.M. LODHA & J. P. DEVADHAR,JJ. Date : 12h August 2004 P.C.: Heard the learned counsel for the revenue. 2. It is not in dispute that the Tribunal followed the decision of this Court in the matter of Commissioner of Income-tax v. Antifriction Bearings Corporation Ltd., 246 ITR 295. 3. The Tribunal cannot be said to have committed any error of law. 2 4. No substantial question of law arises. 5. Appeal is dismissed in limine. (R. M. LODHA, J.) (J. P. DEVADHAR,J.)