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 APPEAL (LODG.) NO.356 OF 2003 INCOME TAX APPEAL (LODG.) NO.356 OF 2003 INCOME TAX APPEAL (LODG.) NO.356 OF 2003 The Commissioner of Income tax ..Appellant. V/s. M/s. ICICI Ltd. ..Respondent. Mr.A.N.Kotangale for appellant. Mrs.Aarti Vissanji with Mr.S.J.Mehta for respondent. 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 : 14TH NOVEMBER, 2006. DATED : 14TH NOVEMBER, 2006. DATED : 14TH NOVEMBER, 2006. P.C. :- P.C. :- P.C. :- Appeal is taken on board. Heard Mr. Kotangale in support of motion. Mrs.Vissanji appears for respondent. The question raised in this appeal is concerning interest on interest and Mr.Kotangale fairly accepts that the question raised in the appeal is covered in favour of the assessee in the case of Sandvik Asia Ltd. V/s. Commissioner of Income-tax & Sandvik Asia Ltd. V/s. Commissioner of Income-tax & Sandvik Asia Ltd. V/s. Commissioner of Income-tax & Ors. Ors. Ors. reported in [2006] 280 I.T.R. 643 (S.C.) [2006] 280 I.T.R. 643 (S.C.) [2006] 280 I.T.R. 643 (S.C.). This being the position, there is no reason to go into the question once again. Appeal is 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.)