1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2631 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Arcadia Share & Stock Brokers Pvt.Ltd. ..Respondent. Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 2nd July, 2009 P.C. : 1. Heard. Office objections, if any are over-ruled. Registry is directed to register the appeal. At the request of the learned counsel for the appellant, taken up for hearing. 2. Heard learned counsel for the revenue. He fairly states that 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). 3. In the light of that, there is no merit in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)