1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2144 OF 2009 AND INCOME TAX APPEAL (L)NO.2147 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. S.G. Securities ..Respondent. Ms. Anamika Malhotra with Suresh Kumar i/b. Vimal Kumar for appellant. Mr. A.K. Jasani for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 6TH APRIL, 2010 P.C. :- Learned counsel appearing on behalf of the Revenue states that the issue sought to be raised in the above appeals is covered against the Revenue and in favour of the assessee by the judgment of this Court dated 31st March, 2010 in the case of Commissioner of Income Tax V/s. M/s. B.N. Exports (ITXA NO.2714 of 2009). In view of the statement made before the Court, the appeals do not raise any substantial question of law and are accordingly dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)