IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.700 OF 2003 INCOME TAX APPEAL (LOD) NO.700 OF 2003 INCOME TAX APPEAL (LOD) NO.700 OF 2003 The Director of Income Tax International Taxation ..Appellant. V/s. M/s.Oman International Bank ..Respondent. Mr.B.M.Chattergi with Mrs.P.P.Bhosle for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the appellant. The learned counsel for the appellant submits that with regard to the question of law raised in the appeal, the same are squarely covered by the Judgment in the case Discount & Finance House of India Ltd. V/s. S.K. Discount & Finance House of India Ltd. V/s. S.K. Discount & Finance House of India Ltd. V/s. S.K. Bhardwaj, C.I.T. & Ors. Bhardwaj, C.I.T. & Ors. Bhardwaj, C.I.T. & Ors. reported in (2003) 259 I.T.R. (2003) 259 I.T.R. (2003) 259 I.T.R. 295 295 295 against the revenue in favour of the assessee. In view thereof, appeal stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)