IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE. ORIGINAL SIDE. ORIGINAL SIDE. INCOME TAX REFERENCE NO.830 OF 1998. The Commissioner of Income-tax, Bombay City-VI. ..Applicant. vs. Aspee Plant Protection & Appliances P.Ltd. ..Respondent. Shri Pankaj Kapoor for the applicant. Shri S.J.Mehta for the respondent. WITH INCOME TAX REFERENCE NO. 833 OF 1998. The Commissioner of Income-tax, Nasik. ..Applicant. vs. Super Malleables P.Ltd. ..Respondent. Shri Pankaj Kapoor for the applicant. Shri P. Vaidyafor the respondent. WITH INCOME TAX REFERENCE NO. 863 OF 1998. The Commissioner of Income-tax, Bombay City-III. ..Applicant. vs. M/s Indian Pharma Caps & Chemicals P.Ltd. ..Respondent. Shri Pankaj Kapoor for the applicant. None for the respondent. WITH INCOME TAX REFERENCE NO. 988 OF 1998. The Commissioner of Income-tax, Bombay City-VI. ..Applicant. vs. M/s Dapsa Gill Chemicals P.Ltd. ..Respondent. Shri Pankaj Kapoor for the applicant. None for the respondent. CORAM: V.C.DAGA & CORAM: V.C.DAGA & CORAM: V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 11-4-2005. DATED: 11-4-2005. DATED: 11-4-2005. P.C. 1. The question raised in the above references is already answered by the Apex Court in favour of the assessee and against the Revenue in the case of C.I.T. C.I.T. C.I.T. vs. PJ Chemicals Ltd. (1994) 210 ITR 830 (SC). vs. PJ Chemicals Ltd. (1994) 210 ITR 830 (SC). vs. PJ Chemicals Ltd. (1994) 210 ITR 830 (SC). In this view of the matter, reference in the above matters is answered in the affirmative. Refernces stand disposed of with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.) ********