SAS 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.929 OF 2004 INCOME TAX APPEAL NO.929 OF 2004 INCOME TAX APPEAL NO.929 OF 2004 Chemtax Engineering of India Ltd. ..Appellant. V/s. The Deputy Commissioner of Income-tax ..Respondent. WITH WITH WITH INCOME TAX APPEAL NO.930 OF 2004 INCOME TAX APPEAL NO.930 OF 2004 INCOME TAX APPEAL NO.930 OF 2004 Alfred C.Toepfer(I) Export India P.Ltd. ..Appellant. V/s. The Income-tax officer ..Respondent. Mr.F.T. Irani with A.K.Jasani for appellant. Mr.Vimal Gupta for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH SEPTEMBER, 2007. DATED : 11TH SEPTEMBER, 2007. DATED : 11TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- The assessee has preferred these appeals on the questions of law as set out in para III under the heading Questions of Law. Our attention is invited to the Judgment of this Court in the case of Commissioner Commissioner Commissioner of Income-Tax V/s. Asian Cable Corporation Ltd.(No.2) of Income-Tax V/s. Asian Cable Corporation Ltd.(No.2) of Income-Tax V/s. Asian Cable Corporation Ltd.(No.2) reported in 262 I.T.R. 537 262 I.T.R. 537 262 I.T.R. 537. Parties agree that the questions of law is covered by this Judgment. In the light of that the appeals are dismissed. There shall be no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.)