IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 871 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. SSKI Corporate Finance P.Ltd. ... Respondent. Padma Divakar for the appellant. Sanjiv M. Shah for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20th July 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant. 2. The question sought to be raised in this appeal is identical with that of question which was subject matter of Income Tax Appeal No.190/2009 (C.I.T. v. M/s.Suraj Diamonds (I) Ltd. ) decided by this Court on 15th April, 2009; wherein this Court has categorically recorded finding that looking to the subject provision which came on the statute with effect from 1st March, 2003, the said provision shall not have retrospective effect. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefor, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)