IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1772 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Guru Holdings P.Ltd. ... Respondent. P.S.Sahadevan for the appellant. Pankaj R. Toprani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 15th September 2009. P.C. : Heard learned counsel for the parties. Perused impugned order. 2. The questions of law sought to be raised in the appeal does not arise from the impugned order. Appeal is, therefore, dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)