1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2194 OF 2009 Commissioner of Income ..Appellant. V/s. M/s. Enterprise Advertising Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Ms. Beena Pillai i/b. D.M. Harish & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- 1. Heard learned counsel for the parties. Both of them agree that the first issue sought to be canvassed is covered by the Division Bench judgment of this Court in the case of CIT V/s. Narendra D. Desai reported in (2008) CTR (Bom) 190 against the revenue. 2. So far as the remaining two questions are concerned, both the counsel agreed that they are covered by another Division Bench judgment of this Court in the case of Director of Income Tax (International Taxation) V/s. Oman International Bank reported in [2009] 313 ITR 128 (Bom). In this view of the matter no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)