IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3815 OF 2008 The Commissioner of Income Tax- IV ..Appellant Versus Mr. Didier Fredric Maillard ..Respondent Shri Vimal Gupta i/b. Ms.Devki Iyer for appellant. Shri F.V. Irani with Shri A.K. Jasani, for respondent. CORAM:- V.C. DAGA & J.P. DEVADHAR, JJ. DATED :- 23RD NOVEMBER, 2009 P.C. Learned Counsel for both the parties fairly state that the issue involved in the present appeal is squarely covered by the judgment of this Court in the case of CIT Vs. Mr.Emilio Ruiz Berdejo in ITXA (L) No.3823 of 2008 decided on 15 th October,2009. In this view of the matter, the appeal stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)