1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1327 OF 2009 WITH INCOME TAX APPEAL (L) NO.2345 OF 2008 The Commissioner of Income Tax-TDS ..Appellant. Versus M/s.B.S.E.S. Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.N.D. Sheth i/by Rajesh Shah & Co. for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 10TH JUNE, 2009 P.C. : 1. Heard learned counsel for the parties. 2. For the reasons stated in the affidavit in support of notice of motion, the delay in filing the appeal is condoned. The notice of motion is made absolute. Registry is directed to register the appeal. 3. By consent of both the parties, the appeal is taken up for final hearing. 2 4. Both parties agree that the question sought to be raised in this appeal is squarely covered by the judgment of the Apex Court in the case of CIT V/s. Larsen and Toubro Limited reported in [2009] 133 ITR 1 (SC). In this view of the matter, no substantial question of law is involved in this appeal. The appeal is therefore dismissed with no order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)