IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.351 OF 2003 INCOME TAX APPEAL NO.351 OF 2003 INCOME TAX APPEAL NO.351 OF 2003 MDS Switchgear Limited .. Appellant V/s Dy.CIT .. Respondent Ms.Vasanti B.Patel for the Appellant. Mr.P.S.Sahadevan for the 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. DATE : 7th August, 2008 DATE : 7th August, 2008 DATE : 7th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. This Appeal has already been admitted on 16th October, 2004. The learned Counsel for the parties categorically state that the question of law raised in this Appeal, on which this Appeal has already been admitted, is squarely covered by the judgment of this Court in the case of CIT CIT CIT V/s.Parle Biscuits Ltd. - (2006) 282 ITR 547 (Bom), V/s.Parle Biscuits Ltd. - (2006) 282 ITR 547 (Bom), V/s.Parle Biscuits Ltd. - (2006) 282 ITR 547 (Bom), in favour of the Assessee and against the Revenue. In view thereof, the question of law raised in this Appeal is answered in favour of the Assessee and against the Revenue. Appeal stands disposed of. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)