IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 585 OF 2004 TAX APPEAL NO. 585 OF 2004 TAX APPEAL NO. 585 OF 2004 The Commissioner of Income-tax, Mumbai. ... Appellant. V/s. M/s.Multi Organics Ltd., Mumbai. ... Respondent. Shiv Motariya for the appellant. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 17th July 2006. : 17th July 2006. : 17th July 2006. P.C. P.C. P.C. : : : ---- ---- ---- . The learned counsel for the appellant- Revenue fairly stated that the question sought to be raised in this appeal is squarely covered by the judgment of this Court in the case of C.I.T. v. C.I.T. v. C.I.T. v. Sudarshan Sudarshan Sudarshan Chemicals Industries Ltd. Chemicals Industries Ltd. Chemicals Industries Ltd., (2000) 245 ITR 769 (Bom) in favour of the assessee. Accordingly, the question raised in this appeal is answered in favour of the assessee and against the revenue. . Appeal stands disposed of accordingly with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)