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 APPLICATION NO. 135 OF 2002. TAX APPLICATION NO. 135 OF 2002. TAX APPLICATION NO. 135 OF 2002. The Commissioner of Income Tax Mumbai City-III, Mumbai. ... Applicant. V/s. Central Bank of India Ltd., Mumbai. ... Respondent. Mr.Ashok Kotangale for the applicant. None for the respondent. CORAM CORAM CORAM : : : DR.S.RADHAKRISHNAN DR.S.RADHAKRISHNAN DR.S.RADHAKRISHNAN and and and V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATED DATED DATED : : : 9th 9th 9th April 2007. April 2007. April 2007. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the applicant. None appears for the respondent. 2. In the above application, the following substantial question of law is sought to be referred: "Whether on the facts and in the circumstances, the ITAT was right in law in allowing the assessee’s claim in respect of weighted deduction u/s. 35B in respect of the expenditure incurred by two branches in the United Kingdom?" . The learned counsel for the applicant- revenue fairly states that the issue involved is squarely covered by the judgment of this Court in C.I.T. C.I.T. C.I.T. v. State Bank of India v. State Bank of India v. State Bank of India, (2003) 261 ITR 82 in favour of assessee and against the revenue. Application is disposed of accordingly. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)