1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 1588 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Kotak Mahindra finance Ltd. ..Respondent. Mrs. Devki Iyer for appellant. Mr. F.I. Irani i/b. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- Heard learned counsel or the revenue and the respondent. Learned counsel for the revenue fairly states that so far as the first question is concerned, the same is covered by the judgment of this Court delivered in the case of CIT V/s.General Insurance Corporation of India Ltd. (No.2) reported in 254 I.T.R. 204. Whereas the second question raised is covered by another judgment of this Court in the case of Otis Elevator Co. (India) Ltd. v/s. CIT. reported in 195 ITR 682. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)