IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3097 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. Cummins Diesel Sales & Services (I) Ltd. ... Respondent. Vimal Gupta for the appellant. A.K.Jasani i/b. S.N.Inamdar for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are over-ruled. By consent of parties, appeal is taken up for hearing. Heard learned counsel for the appellant and learned counsel for the respondent. In view of the Apex Court judgment in the case of M/s.Rotork Controls India (P) Ltd. v. C.I.T., Appeal Nos.3506-3510/2009 [arising out of S.L.P.(C) Nos. 14178-14182/2007] decided on 12th March, 2009, the impugned order is set aside and the matter is remanded back to the Tribunal to consider afresh in the light of the judgment of the Apex court keeping all the rival contentions open. Appeal is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)