1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 521 OF 2006 The Commissioner of Income Tax, Central-IV, Mumbai. ..... ... ..... Appellant. Versus M/s. Unix Electronics Ltd. ... ..... Respondent. Mr. Vimal Gupta for the Appellant. Mr. Muralidharan i/by M/s. Joy Legal for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 30TH JULY, 2008. P.C.: The questions framed in this appeal are covered by the judgment of the Supreme Court in Commissioner of Income-Tax v/s Suresh N. Gupta, reported in (2008) 297 ITR 322 (SC), in favour of the revenue and against the assessee. Therefore, this appeal is allowed and the order of the Tribunal is set aside. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)