1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3574 OF 2008 Director of Income Tax (International Taxation) ..Appellant. Versus R. Liners Limited, Mauritius, Mumbai ..Respondent. Mr.Parag Vyas for the appellant. Mr.Subramanium i/by Mr.V.S. Hadade for the respondent. INCOME TAX APPEAL (L) NO.3762 OF 2008 Director of Income Tax ..Appellant. Versus African Asian Bank Limited, Mumbai ..Respondent. Mr.Parag Vyas for the appellant. None for the respondent INCOME TAX APPEAL (L) NO.3788 OF 2008 Director of Income Tax (International Taxation) ..Appellant. Versus Thoresen Chartering Singapore Pvt.Ltd. ..Respondent. Mr.Parag Vyas for the appellant. None for the respondent CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8th JULY, 2009 P.C. : 1. The question as framed in these appeals is covered by the judgment of this Court in the case of Director if Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in (2009) 222 CTR (Bom) 86. 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)