IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 246 OF 2009 TAX APPEAL NO. 246 OF 2009 TAX APPEAL NO. 246 OF 2009 The Commissioner of Income-tax, Mumbai. ... Appellant. V/s. M/s.Eagle Freight Forwarders Pvt. Ltd. ... Respondent. Suresh Kumar for the appellant. Nishant Thakkar with Rajesh Pujari i/b. Mulla & Mulla & C.B.C. for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 9th April 2009. : 9th April 2009. : 9th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The questions of law sought to be raised in this appeal are covered by the Division Bench judgment of this Court in I.T.Appeal No.114/2009 decided on 9th February, 2009 [Director of Income Tax Director of Income Tax Director of Income Tax (Intentional) (Intentional) (Intentional) v. M/s.Oman International Bank SAOG v. M/s.Oman International Bank SAOG v. M/s.Oman International Bank SAOG] (unreported). Even otherwise, the tax effect involved in this appeal is less than Rs.4 lakh. 2. In view of the above, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)