bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1039 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Mardia Tubes Ltd. ..Respondent Mr.Vimal Gupta for appellant. Mr.Sanjiv Shah for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 1ST DECEMBER,2009 P.C. 1. Heard. Perused appeal 2. So far as first question is concerned, the Tribunal has followed the decision of the Co-ordinate Bench pertaining to A.Y.1998-99 vide its order dated 11th February, 2004 and so far as second question is concerned, the same is squarely covered by the decision of this Court in the case of CIT Vs. Chowgule & Co.Pvt.Ltd. (1995) 214 ITR 523 (Bom) and third and fourth questions are covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) V/s. M/s.Oman International Bank reported in [2009] 313 ITR 128 (Bom). So far as last question is concerned, it does not arise from the impugned order. In this view of the matter, the appeal is dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)