1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.993 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Tata Chemicals Ltd. ..Respondent. Mr.Vimal Gupta with P.S.Sahadevan for appellant. Mr.Ajit Shah with Mr Dinesh Vyas, senior Advocate for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue and the respondent. Learned counsel for the appellant fairly states that issue sought to be raised in the above appeal 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). In this view of the matter, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)