srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2794 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s Western India Automobile Association ..Respondent Mr. P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 3rd July, 2009 P.C. Heard learned counsel for the Revenue. He fairly state that the issue involved in the present appeal has already been considered and answered by the Division Bench of this Court in the case of Commissioner of Income Tax Vs. WIAA Club Ltd. reported in 136 ITR 569. In this view of the matter, for the reasons stated therein, the appeal stands dismissed for want of substantial law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)