1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (L) NO.2974 OF 2009 The Commissioner of Income Tax-1. ...Appellant. Vs. Aeonian Investment Co.Ltd. ...Respondent. ..... Mr.Vimal Gupta for the Appellant. Mr.Atul K. Jasani for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 16th February, 2010. P.C. : The office objections are waived. The Registry is directed to register the appeal. The question of law in the appeal by the Revenue is as follows: “ Whether, on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal was justified in allowing the claim of deduction u/s.80M notwithstanding the amended provisions of Section 115- O(5) r.w.s. 115-O(1) of the Income Tax Act which was applicable for the assessment year under consideration.” The Tribunal has relied upon its own decision in the case 2 of Castle Investment Industries Pvt. Ltd., (ITA 1713/M/2006). The Tribunal has also noted that the judgment of the Tribunal in Castle Investment was confirmed by this Court. The judgment of this Court is dated 22nd July 2008 in Income Tax Appeal No.1557 of 2007. In these circumstances, no substantial question of law would arise. The appeal shall accordingly stand dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)