1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.826 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Duchem Laboratories Ltd. ..Respondent. Mrs Suchitra Kamble for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- Heard learned counsel for the revenue. She fairly states that the issue sought to be raised in the appeal is covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9/2/2009 in the case of Director of Income Tax (International Taxation) V/s. M/s. Oman International Bank SAOG (unreported). 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.)