-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal No. 800 of 2008 The Commissioner of Income Tax 3 ..Appellant vs. M/s ICICI Bank Ltd. ..Respondent Mr.J.S.Saluja for appellant. Mr.S.J.Mehta for 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. 14th August, 2008 14th August, 2008 14th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel appearing for the appellant and the learned Counsel appearing for the respondent. Both the learned Counsel fairly state that the question of law raised in the above appeal is squarely covered against the revenue and in favour of the assessee by the judgment of Commissioner of Income Tax Vs. Corporation Bank reported in 295 ITR 193 (SC). In view thereof there is no substance in the above appeal. Appeal stands 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.)