1 itxa3480-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3480 OF 2010 The Commissioner of Income Tax-3, Mumbai ..Appellant. V/s. M/s. Spellbound Trading Co. Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Mr. J.D. Mistri, senior Advocate with P.C. Tripathi and Raj Darak for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 22ND JULY, 2011 P.C. :- Counsel for the parties state that the questions raised in the appeal are covered against the revenue by the decision of the Apex Court in the case of Apollo Tyres Ltd. V/s. CIT reported in [2002] 255 ITR 273. In this view of the matter, the appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)