1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 111 OF 2002 The Commissioner of Income-Tax, Mumbai City-II, Mumbai .. Appellant v/s. M/s. Nanavati Services & Trades Pvt.Ltd. .. Respondent Mr. Vijay Kantharia i/by Mr. H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 10th August, 2004 P.C. Heard. 2. It is not in dispute that the issue raised in this appeal is concluded by the judgment of this court in the case of Commissioner of Income-Tax v. Sudarshan Chemicals Industries Ltd., 245 ITR 769. 3. In so far as we are concerned, the controversy stands concluded. No substantial question of law arises. 4. Appeal is dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)