=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.618 OF 2008 APPEAL NO.618 OF 2008 APPEAL NO.618 OF 2008 The Commissioner of Income Tax-3, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Gaylord Investments and Trading Co.Pvt.Ltd., Nariman Point, Mumbai 400 021 ...Respondents Mr Vimal Gupta for Appellant. Mr J.D. Mistry with Mr P.C. Tripathi i/b Mr Raj darak for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. In this appeal, four questions are raised by the revenue. Question No.(A) is covered by the decision of this Court in the case of CIT v/s General Insurance Co.Ltd., reported in 254 ITR 203 in favour of the assessee. Question No.(B) is covered by the decision of this Court in the case of CIT v/s Akshay Textiles Trading and Agencies P.Ltd., reported in (2008) 304 ITR 401 (Bom). Question Nos.(C) and (D) are covered by the decision of the Apex Court in the case of Apollo Tyres Ltd. v/s CIT, reported in (2002) 255 ITR 273 (SC). In this view of the matter therefore, appeal cannot be entertained. Appeal is dismissed with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)