1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.257 OF 2008 The Commissioner of Income Tax-3 ...Appellant vs. M/s.Suraj Diamonds (I) Ltd. ...Respondent. --- Mr.Vimal Gupta, for appellant. Mr.A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 1st August, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. The decision of the tribunal on both the questions is based on the judgment of this Court. No question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)