( 1 ) 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1025 OF 2004 INCOME TAX APPEAL NO.1025 OF 2004 INCOME TAX APPEAL NO.1025 OF 2004 AND AND AND INCOME TAX APPEAL NO.1026 OF 2004 INCOME TAX APPEAL NO.1026 OF 2004 INCOME TAX APPEAL NO.1026 OF 2004 AND AND AND INCOME TAX APPEAL NO.1044 OF 2004 INCOME TAX APPEAL NO.1044 OF 2004 INCOME TAX APPEAL NO.1044 OF 2004 The Director of Income Tax .. Appellant Vs. Orion Pictures .. Respondent Mr.Parag Vyas for the Appellant. Mr.W.Hasan with Mr.B.V.Jhaveri for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 19th September, 2008 DATE : 19th September, 2008 DATE : 19th September, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. These Appeal have already been admitted on 9th October, 2007. Perused the order of the ITAT. The learned Counsel for the Appellant has brought to our notice the Division Bench order of this Court dated 17th March, 2008 passed in ITXA (L) 2501 of 2007 alongwith Notice of Motion No.4648 of 2007 in the case of the Director of Income the Director of Income the Director of Income Tax V/s.M/s.Warner Brothers, Tax V/s.M/s.Warner Brothers, Tax V/s.M/s.Warner Brothers, wherein the Division Bench of this Court has dealt with the identical question of law holding that the said case did not involve any question of law and it was only a question of fact, and hence the said Appeal was dismissed. We have also perused another order of this Court in ITXA (L) No.2500 of 2007 dated 10th April, 2008 in the case of the he he Director of Income Tax V/s.M/s.Warner Brothers, Director of Income Tax V/s.M/s.Warner Brothers, Director of Income Tax V/s.M/s.Warner Brothers, whereby, the Division Bench of this Court dismissed the said ( 2 ) Appeal based on the earlier order dated 17th March, 2008 in ITXA (L) 2501 of 2007. 3. In view of the aforesaid orders of this Court dated 17th March, 2008 passed in ITXA (L) No.2501 of 2007 and 10th April, 2008 passed in ITXA (L) No.2500 of 2007, we do not find any substantial question of law involved in the present Appeals, but the same involve only the finding of facts. Hence, all the aforesaid three Appeals stand dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)