bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1873 OF 2009 Director of Income Tax ..Appellant Vs. Citi Bank N.A. ..Respondent Mr.Suresh Kumar for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 10th NOVEMBER,2009 P.C. 1. Heard. Perused appeal. 2. Learned Counsel for the appellant fairly states that all the three questions sought to be raised in the appeal are covered by the different judgments of this Court. He submits that the first question is covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) Vs. M/s.Oman International Bank SAOG, in Income Tax Appeal No.114 of 2009 decided on 9th February, 2009 (unreported), whereas, the second question is covered by the judgment in the case of American Express International Banking Corpn. Vs. CIT (2002) 125 Taxman 488 (Bom.) and the third questions is covered by the decision in the case of Director of Income Tax (International Taxation) Vs. NGC Network Asia Ltd. 222 CTR (Bom) 86. Needles to mention that all these judgments are against the Revenue. 3. In the above view of the matter, appeal stands dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)