IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 207 OF 2007 The Commissioner of Income Tax-7 ...Appellant Versus Sunshield Chemicals Ltd. ...Respondent. Mr. S.J. Saluja for the Appellant Mr. Atul Jasani i/by Mr. Thakore Jariwala for the Respondent. CORAM: B ILAL NAZKI and A.A. KUMBHAKONI, JJ. DATE : AUGUST 13, 2008 P.C.:- It is stated at the Bar that the question raised in this appeal is squarely covered, and is answered against the Revenue, by a judgment of this Court in Commissioner of Income-Tax v. Bhor Industries Ltd., reported in 264 (1) ITR 180. As such, the appeal is dismissed. BILAL NAZKI, J. A.A. KUMBHAKONI, J.