1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3339 OF 2008 The Commissioner of Income Tax – 1, Mumbai ..Appellant. Versus M/s.Forbes Gokak Limited ..Respondent. Mr.P.S. Sahadevan i/by Suresh Kumar for the appellant. Mr.Jas Sanghvi i/by PDS Legal for the respondent. INCOME TAX APPEAL (L) NO.3455 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.PRS Shares & Finance P. Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.S.S. Shetty for the respondent. INCOME TAX APPEAL (L) NO.3481 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus Amijay Labels Private Limited ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8th JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The learned counsel for the revenue fairly states that the issue sought to be raised in these appeals 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. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)