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. 1086 OF INCOME TAX APPEAL NO. 1086 OF INCOME TAX APPEAL NO. 1086 OF 2004 2004 2004 The Commissioner of Income Tax - IV, Pune ...Appellant V/s. Shri Pandurang SSK Ltd. ...Respondents Mr.Vimal Gupta i/b. Mr.P. Kapoor for the Appellant. CORAM : SWATANTER KUMAR, C.J. AND CORAM : SWATANTER KUMAR, C.J. AND CORAM : SWATANTER KUMAR, C.J. AND V.M. KANADE, J. V.M. KANADE, J. V.M. KANADE, J. DATED : JUNE 23, 2008 DATED : JUNE 23, 2008 DATED : JUNE 23, 2008 P.C. :- P.C. :- P.C. :- . Counsel for the department fairly states that the question of law stated in paragraph 4 has been answered against the department vide Judgment of this Court in the case of Commissioner of Income-Tax v. Commissioner of Income-Tax v. Commissioner of Income-Tax v. Manjara Shetkari Sahakari Sakhar Karkhana Ltd., reported Manjara Shetkari Sahakari Sakhar Karkhana Ltd., reported Manjara Shetkari Sahakari Sakhar Karkhana Ltd., reported in (2008) 301 ITR 191 (Bom) in (2008) 301 ITR 191 (Bom) in (2008) 301 ITR 191 (Bom). . Appeal is Dismissed. CHIEF JUSTICE CHIEF JUSTICE CHIEF JUSTICE V.M. KANADE, J. V.M. KANADE, J. V.M. KANADE, J.