1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3473 OF 2010 The Commissioner of Income Tax-7 ..Appellant. Vs. M/s.Vidhi Dyestuffs Manufacturing Limited ..Respondent. .... Mr. Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 29 June 2010. P.C. : The Respondent has been served and an affidavit of service has been filed. There is no appearance on behalf of the Respondent. Four questions of law have been formulated under Section 260-A of the Income Tax Act, 1961. The first three questions are covered by the judgment of this Court delivered today in Commissioner of Income Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009). Those questions shall accordingly be 2 governed by the judgment of this Court. We direct that the Assessing Officer shall on remand pass fresh orders in accordance with law and in the light of the judgment of this Court. Counsel appearing on behalf of the Revenue states that question (d) would be governed against the Revenue and in favour of the assessee by the judgment of this Court dated 9 October 2007 in Commissioner of Income Tax v. WMI Cranes Ltd. (ITA No.1155 of 2007). The appeal is accordingly disposed of. There shall be no order as to costs. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)