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 NO.362 OF 2005 INCOME TAX APPEAL NO.362 OF 2005 INCOME TAX APPEAL NO.362 OF 2005 The Commissioner of Income-tax ..Appellant. V/s. Shantaben D. Desai ..Respondent. Mr.B.M.Chatterjee i/b. Suresh Kumar for appellant. Mr.S.P.Mehta for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the respondent. The appeal seeks to raise the following question of law:- " Whether amount of Rs.4,35,62,500/- received by the assessee from GE, USA revenue receipt or capital receipt ? " 2. The above issued has already be considered and answered by this Court in the case of Commissioner Commissioner Commissioner of Income Tax V/s. Narendra D.Desai of Income Tax V/s. Narendra D.Desai of Income Tax V/s. Narendra D.Desai reported in 214 214 214 C.T.R. 190 (Bom) C.T.R. 190 (Bom) C.T.R. 190 (Bom). The Tribunal has relied upon the very Judgment in support if its view. In this view of the matter, no substantial question of law is involved. The appeal is thus dismissed with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)