1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1191 OF 2009 AND INCOME TAX APPEAL NO.1193 OF 2009 The Director of Income Tax (International Taxation), Mumbai ..Appellant. Versus Shri Gangaram Jatwani ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Pardiwala, Senior counsel with Mr.Damodar i/by Kanga & Co. for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 4TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that the question as framed in these appeals is covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in (2009) 313 ITR 187 (Bom) in favour of the assessee and against the revenue. 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)