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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.741 OF 2003 INCOME TAX APPEAL (LOD) NO.741 OF 2003 INCOME TAX APPEAL (LOD) NO.741 OF 2003 The Commissioner of Income-tax ..Appellant. V/s. M/s.Associated Cables Pvt. Ltd. ..Respondent. Mr.A.Kotangale with P.S. Sahadevan for appellant. Mr.Arun Sathe with Mandar Vaidya for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the appellant and the respondent. Both the counsel fairly state that the issue raised in this appeal is squarely covered in the assessesee’s own case by the Judgment of our Court in the case of Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Associated Cables P. Ltd. Associated Cables P. Ltd. Associated Cables P. Ltd. reported in (2006) 286 (2006) 286 (2006) 286 I.T.R. 596 (Bom.) I.T.R. 596 (Bom.) I.T.R. 596 (Bom.) against the revenue and in favour of the assessee. Hence appeal stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)