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.414 OF 2004 INCOME TAX APPEAL NO.414 OF 2004 INCOME TAX APPEAL NO.414 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Silver Plastochem Chemicals Pvt.Ltd...Respondent. Mr.Ashok Kotangale for appellant. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 10TH JULY, 2006. P.C.: Heard the learned counsel for the apellant. So far as the issue sought to be raised in this appeal is concerned, it is squarely covered by the Judgment of the Apex Court in the case of Berger Paints India Ltd. Berger Paints India Ltd. Berger Paints India Ltd. V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax reported in 2004 (266) 2004 (266) 2004 (266) I.T.R. 99 (S.C.) I.T.R. 99 (S.C.) I.T.R. 99 (S.C.). Appeal stands dismissed in limini with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)