1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (L) NO.371 OF 2010 The Commissioner of Income Tax-13. ...Appellant. Vs. M/s.Global Exim. ...Respondent. .... Mr.Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. April 5, 2010. P.C. : Counsel appearing on behalf of the Revenue has stated before the Court that the issue which is sought to be espoused in this appeal by the Revenue under Section 260A of the Income Tax Act, 1961, is covered against the Revenue by the judgment of this Court in the case of CIT vs. B.N. Exports (Income Tax Appeal 2714 of 2009, decided on 31st March 2010). In view of the statement made on behalf of the Revenue, the present appeal does not raise any substantial question of law and is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)