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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.699 OF 2003 INCOME TAX APPEAL NO.699 OF 2003 INCOME TAX APPEAL NO.699 OF 2003 Tata Infotech Ltd. .. Appellant Vs. Dy.CIT .. Respondent Mr.S.G.Dalal i/by Mr.S.R.Mody for the Appellant. Mr.P.S.Sahadevan for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 7th August, 2008 DATE : 7th August, 2008 DATE : 7th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. The learned Counsel for the Appellant states that the Question No.2, which is the only question, on which this Appeal has already been admitted on 22.11.2004, is covered by the judgment of the Hon’ble Supreme Court in the case of Britannia Industries Limited V/s. CIT - Britannia Industries Limited V/s. CIT - Britannia Industries Limited V/s. CIT - (2005) 278 ITR 546 (SC) (2005) 278 ITR 546 (SC) (2005) 278 ITR 546 (SC) against the Assessee and in favour of the Revenue. In view thereof, the said question is answered in favour of the Revenue and against the Assessee. Appeal stands disposed of. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)