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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.777 OF 1995 INCOME TAX APPLICATION NO.777 OF 1995 INCOME TAX APPLICATION NO.777 OF 1995 The Commissioner of Income Tax ..Applicant. V/s. M/s.Nagarsheth Ship Breakers ..Respondent. Mr.A.S.Rao for applicant. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. P.C. :- P.C. :- P.C. :- Heard Mr.A.S.Rao in support of the application. The question sought to be raised no longer surives because ship-breaking activity is already held to be a manufacturing activity by this Court in the case of Ship Scrap Traders V/s. C.I.T. Ship Scrap Traders V/s. C.I.T. Ship Scrap Traders V/s. C.I.T. reported in 251 I.T.R. 806 (Bom.) 251 I.T.R. 806 (Bom.) 251 I.T.R. 806 (Bom.). Application is, therefore, dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)