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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.168 OF 2000 INCOME TAX APPLICATION NO.168 OF 2000 INCOME TAX APPLICATION NO.168 OF 2000 The Commissioner of Income-tax ..Applicant. V/s. M/s.Danfoss (India) Ltd. ..Respondent. Mr.Pankaj Kapoor for applicant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for the applicant. The above matter is covered by the Judgment of this Court in the case Commissioner of Income Tax V/s. Indo Nippon Commissioner of Income Tax V/s. Indo Nippon Commissioner of Income Tax V/s. Indo Nippon Chemicals Co. Ltd. Chemicals Co. Ltd. Chemicals Co. Ltd. reported in 245 I.T.R.384 245 I.T.R.384 245 I.T.R.384 and confirmed by the Supreme Court in the case of Commissioner Commissioner Commissioner of Income Tax V/s.Indo Nippon Chemicals Co. Ltd. of Income Tax V/s.Indo Nippon Chemicals Co. Ltd. of Income Tax V/s.Indo Nippon Chemicals Co. Ltd. reported in 261 I.T.R.275 261 I.T.R.275 261 I.T.R.275 (S.C.). In view thereof, the application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)