IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.376 OF 2003 INCOME TAX APPEAL (LOD) NO.376 OF 2003 INCOME TAX APPEAL (LOD) NO.376 OF 2003 The Commissioner of Income-tax ..Appellant. V/s. M/s.Silver Plastochem Pvt. Ltd. ..Respondent. Mr.Ashok Kotangale for appellant. Ms.Aasifa Khan for respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 10TH JULY, 2006. P.C.: Heard the learned counsel for te appellant. So far as the issue sought to be raised in this appealis concerned, it is squarely covered by the Judgment the Apex Court in the case of Berger Paints India Ltd. Berger Paints India Ltd. Berger Paints India Ltd. V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax reported in 2004 (266) 2004 (266) 2004 (266) I.T.R. 99 (S.C.) I.T.R. 99 (S.C.) I.T.R. 99 (S.C.). . Appeal stands dismissed in limini with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)