1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.262 OF 2002 M/s. Crompton Greaves Limited Appellant vs. Commissioner of Income Tax, Mumbai City II, Mumbai-20. Respondent Mr. A. K. Jesani i/b. M/s. T. Pooran & Co. for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ DATED : 16th August 2004 P.C. Heard. 2. The learned counsel for the assessee does not dispute that the issue raised in the appeal is concluded by the judgment of the Supreme Court in the case of Karnataka Small Scale Industries Development Corporation Ltd. v. Commissioner of Income-tax, 258 ITR 770. 3. The view of the Tribunal, therefore, cannot be faulted. 2 4. No substantial question of law arises. 5. Appeal is dismissed. (R.M. (R.M. (R.M. LODHA, J.) LODHA, J.) LODHA, J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)