:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO.1 OF 1993 TAX REFERENCE NO.1 OF 1993 TAX REFERENCE NO.1 OF 1993 Bank of Credit & Commerce International (Overseas) Ltd. ..Applicant Vs. The Commissioner of Income Tax ..Respondent Mr.P.J.Pardiwala i/b.A.K.Jasani for the Applicant. Mr.B.M.Chatterjee for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, A.V.NIRGUDE, A.V.NIRGUDE, JJ. JJ. JJ. DATE DATE DATE : 18TH JUNE, 2008 : 18TH JUNE, 2008 : 18TH JUNE, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The learned Counsel for both the parties categorically state that the questions of law raised in the present Appeal are squarely covered by the judgment of this court in the case of Commissioner of Income-Tax Vs. Commissioner of Income-Tax Vs. Commissioner of Income-Tax Vs. Deutsche Deutsche Deutsche Bank A.G.2006 284 ITR 463 (Bom) Bank A.G.2006 284 ITR 463 (Bom) Bank A.G.2006 284 ITR 463 (Bom) in favour of the Assessee. In view thereof, we answer all the questions of law raised in the present Appeal in favour of the Assessee. The above Reference Application stands disposed of accordingly. (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)