1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.790 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Usha Filaments Pvt. Ltd ..Respondent. Mr. Vimal Gupta for appellant. Mr. V.S. Hadade for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- Heard learned counsel for the parties. The learned counsel for the revenue fairly states that the issue sought to be raised in this appeal is squarely covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) V/s. NGC Netwock Asia LLC reported in (2009) 222 CTR (Bom.) 86. 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.)