IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.416 OF 2004 The Commissioner of Income-tax ..Petitioner. V/s. M/s.Shapoorji & Co. ..Respondent. Mr.Ashok Kotangale for petitioner. Mr.Porus Kaka i/b. Atul Jasani for respondent. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 3RD JULY, 2006. DATED : 3RD JULY, 2006. DATED : 3RD JULY, 2006. P.C.: P.C.: P.C.: Heard the learned counsel for the revenue. No substantial question of law arises since the issue sought to be raised is covered by the decision of this Court in the case of M.V.Sonvala V/s. Commissioner of M.V.Sonvala V/s. Commissioner of M.V.Sonvala V/s. Commissioner of Income-Tax Income-Tax Income-Tax reported in 177 I.T.R.246 177 I.T.R.246 177 I.T.R.246. The appeal is, therefore, dismissed in limine with no order as to costs. (V.C. DAGA, J.) (J.P. DEVADHAR, J.)