srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 672 OF 2009 The Commissioner of Income Tax – 3 ..Appellant Vs. M/s Shanudeep Pvt. Ltd. ..Respondent Vimal Gupta i/b S.R. Chauhan for the Appellant. Ms. Vasanti B. Patel for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 15th June,2009 P.C. Heard learned counsel for the parties. During the course of hearing the learned counsel for respondent brought to our notice that the issue involved in the present appeal has already been considered and answered by the Division Bench of this Court in the case of Commissioner of Income Tax Vs. General Insurance Corporation of India, Vol. 254 ITR 204, decided on September 28, 2000. Learned counsel for the Revenue-Appellant could not distinguished the said judgment. In this view of the matter, for the reasons stated therein, the appeal stands dismissed. No order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)