1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 3033 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Vipras Corporation Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. Appeal is taken up for hearing at the instance of learned counsel for the revenue. He fairly states that issue sought to be raised in the appeal is covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9/2/2009 in the case of Director of Income Tax (International Taxation) V/s. M/s. Oman International Bank SAOG (unreported). In this view of the matter, no substantial question of law is involved in the matter. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)