1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1010 OF 2006 The Commissioner of Income Tax-3, ..Appellant Mumbai V/s. M/s.Unicom Trading Co. Pvt.Ltd. ..Respondent Mr.Vimal Gupta & Mr.P.S.Sahadevan, Advocate, for Appellant Mr.J.D.Mistry with Mr.Raj Darak, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 23RD JANUARY, 2008 P.C. . The first two questions which have been raised in this appeal are answered by us against revenue by a separate Judgment and Order delivered by us today in Income Tax Appeal No.56/2005. The two questions therefore, do not survive. The third question also stands answered by a Division Bench on 17th October, 2007 by the Judgment and Order delivered by this Court in ITA No.1139/M/2002 in the case of the Commissioner of Income-tax-3 V/s. M/s.Akshay Textiles Trading. In the circumstances, 2 none of the substantial question of law, as framed arise. The appeal is therefore, dismissed for the aforesaid reasons. (R.S.MOHITE, J.) (F.I.REBELLO, J.)