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 TAX APPEAL NO.1297 OF 2007 The Commissioner of Income-tax....Appellant Vs. M/s.Emmes Metals Ltd. ...Respondent Mr. P.S. Sahadevan, for the Appellants. Ms. A. Vissanji with Mr. S.S. Mehta for the respondent. CORAM CORAM CORAM : F.I. REBELLO : F.I. REBELLO : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATED DATED DATED : 7TH JANUARY,2008 : 7TH JANUARY,2008 : 7TH JANUARY,2008 P.C. P.C. P.C. . Admit on the question of law as formulated in para.4 of the Appeal Memo. Respondents waive service. (R.S.MOHITE, (R.S.MOHITE, (R.S.MOHITE, J.) J.) J.) (F.I. (F.I. (F.I. REBELLO, J) REBELLO, J) REBELLO, J)