1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1386 OF 2009 The Director of Income Tax (International Taxation) ..Appellant. Versus International Nederlanden Bank NV ..Respondent. Mr.Parag Vyas for the appellant. Mr.N. Shah with Mr.Redhesh Vora i/by DSK legal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is covered by the Judgment of this Court in the case of American Express International Banking Corporation vs. CIT, 258 ITR 601 (Bom). The view taken by this Court has already been approved by the Hon’ble Supreme Court of India. 2. The learned counsel for the revenue could not distinguish the said judgment on the facts of this case. The appeal is therefore dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)