:1: 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 APPEAL(L) NO.1214 OF 2003 TAX APPEAL(L) NO.1214 OF 2003 TAX APPEAL(L) NO.1214 OF 2003 The Commissioner of Income Tax ..Appellant Vs. M/s.G.P.Electronics ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 24TH APRIL, 2007 : 24TH APRIL, 2007 : 24TH APRIL, 2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. In view of the decision in the case of Commissioner of Commissioner of Commissioner of Income Income Income Tax Vs. Sudarshan Chemicals Industries Ltd. Tax Vs. Sudarshan Chemicals Industries Ltd. Tax Vs. Sudarshan Chemicals Industries Ltd. 245 245 245 ITR 769 (Bom.) ITR 769 (Bom.) ITR 769 (Bom.), we dismiss the Appeal. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)