IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2335 OF 2009 The Commissioner of Income Tax-20 ..Appellant. Vs. M/s. Deepal Corporation ..Respondent. .... Mr. Suresh Kumar for the Appellant. Mr. A.K. Sharma with Mr. P.C. Tripathi for the Respondent. .... CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. 31st March, 2010. P.C.: Counsel appearing on behalf of the Revenue and counsel appearing on behalf of the assessee are agreed in stating before the Court that the issue which arises in the appeal is covered against the Revenue by the judgment of this Court delivered in companion ITA 2714 of 2009. For the reasons already indicated by the Court in its decision in the companion appeal, the present appeal does not raise any substantial question of law and is accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)