K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.414 OF 2009 The CIT-VI, Mumbai )..Appellant Vs. M/s.Mahalaxmi Glass Works P.Ltd., )..Respondents ---- Mr.J.S.Saluja for the appellant. Mr.A.K.Jasani for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 1st April, 2009. PC 1. In so far as question-(a), the same is covered by the judgment of this Court in the case of Director of Income-tax (International Taxation) V/s. M/s.Oman International Bank SAOG in Income Tax Appeal No.114 of 2009 decided on 9th February, 2009. 2. In so far as question-(b) is concerned, the Tribunal has restored the matter to the file of A.O. We find no error of law in the view taken by the Tribunal. Considering the above, there is no merit in the appeal which is accordingly dismissed. (R.S.Mohite,J) (F.I.Rebello,J)