(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL, CIVIL JURISDICTION ORDINARY ORIGINAL, CIVIL JURISDICTION ORDINARY ORIGINAL, CIVIL JURISDICTION INCOME TAX APPEAL NO.50 OF 2001 The Commissioner of Income Tax Mumbai City-II. ...Appellant Vs. The Tata Power Co. Ltd. ...Respondent Mr. P.S. Sahadevan, for the Appellant Mr.P.C.Tripati with Mr. Dinesh Vyas for the Respondent CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 29TH JANUARY,2008 DATED: 29TH JANUARY,2008 DATED: 29TH JANUARY,2008 P.C.: P.C.: P.C.: . The questions of law which arise in this Appeal are same as arose in Income Tax Appeal No.43 of 2001. For the same reasons as set out therein in so far as question No.1 is concerned except the bonus part the question is answered in favour of the Revenue. 2. In so far as the question No.2 is concerned, for the reasons given while disposing of Income Tax Appeal No.43 of 2001 this question will not arise. 3. In the light of that Appeal allowed in so far as question No.1 is concerned except bonus part. In so far as question No.2 is concerned Appeal dismissed. (-2-) 4. The question of bonus is, therefore, kept open for consideration in appropriate case. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, (F.I.REBELLO, (F.I.REBELLO, J.) J.) J.)