1 itxal-1962.10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 1962 OF 2010 The Commissioner of Income Tax. ... Appellant. V/s. M/s.G.M.Enterprises. ... Respondent. A.S.Shivsharan for the appellant. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 18th October 2010. P.C. : Both parties agree that the issue sought to be raised in this appeal is squarely covered by the judgment of the this Court in the case of C.I.T. v. Universal Medicare Private Limited, (2010) 324 ITR 263 (Bom.) in favour of assessee and against the Revenue. The appeal is, therefore, dismissed for want of substantial question of law with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)