1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.734 OF 2009 AND INCOME TAX APPEAL NO.738 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Klaus Moermann ..Respondent. AND INCOME TAX APPEAL NO.736 OF 2009 AND INCOME TAX APPEAL NO.737 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Rolf Weinmann ..Respondent. Mr.Vimal Gupta for appellant in all the appeals. Mr.Jas Sanghavi i/b. PDS Legal for respondent in all the appeals. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2009. P.C. :- 1. The question sought to be raised in the above appeals is covered by the judgment of this Court in the 2 case of Director of Income Tax (International Taxation) V/s. NGC Network Asia LLC reported in 222 CTR (Bom) 86. In the light of that no substantial question of law is raised in the above appeals. All the appeals are, therfore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)