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 REFERENCE NO. 193 OF 1995 TAX REFERENCE NO. 193 OF 1995 TAX REFERENCE NO. 193 OF 1995 The Commissioner of Income-tax, Mumbai. ... Appellant. V/s. M/s.Siemens India Limited. ... Respondent. P.S.Sahadevan for the applicant. None 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. : : : ---- ---- ---- . In view of the submission made by learned counsel for the applicant- Revenue and considering minimal tax effect, reference is returned unanswered. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)