1 IT APPEAL NO.3177-09 mmj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3177 OF 2009 The Commissioner of Income Tax-7 ..Appellant Vs. M/s. Sabero Organics Gujarat Ltd. ..Respondent Mr. Suresh Kumar for the Appellant Ms. Vasanti Patel for the Respondent CORAM : V C DAGA AND R M SAVANT, JJ. DATE : 20th September, 2010 P.C. 1 Heard 2 Perused Appeal 3 Both the questions raised in this appeal are covered by the following Judgments against the Revenue. 4 So far as the question No.1 is concerned, it is covered against the Revenue by the Judgment of the Apex Court in the case of Commissioner of Income- Tax Vs. Alom Extrusions Ltd. reported in (2009) 319 ITR 306 (SC). 5 In so far as the second question is concerned, it is also covered against the Revenue by Judgment of this Court in the case of The Commissioner of Income Tax Vs. M/s. WMI Cranes Ltd. dated 09-10-2007 bearing Appeal No.1155 of 2007 (unreported). 6 The Appeal is, therefore, dismissed for want of substantial questions of law. No order as to costs. [R.M.SAVANT, J] [V C DAGA, J]