1 itxal-224-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.224 OF 2010 The Commissioner of Income Tax-3 ..Appellant. V/s. M/s. Niharika Synthetics Trading Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for appellant. Mr. J.D. Mistri, senior Advocate with P.C. Tripathi i/b. Raja Darak for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 30TH NOVEMBER, 2010 P.C. :- 1. Three questions of law are raised by the revenue in this appeal. Counsel for the parties state that all the above questions raised in this appeal are covered against the revenue by Division Bench decisions of this Court in Income Tax Appeal No.1557 of 2007 [CIT V/s. M/s. Castle Investment & Inds. Pvt. Ltd.] decided on 22/07/2008 and Income Tax Appeal (L) No.2967 of 2009 [CIT V/s. M/s. Nirupama Traders Pvt. Ltd.] decided on 06/05/2010. In this view of the matter, the appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)