IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 2899 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Essar Shipping Ltd. ... Respondent. P.S.Sahadevan for the appellant. P.J.Pardiwala, senior counsel with P.C.Tripathi i/b. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd August 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at by consent of parties. 2. The question sought to be raised in this appeal is covered by the Apex Court judgment in the case of C.I.T. v. Woodwards Governor India P.Ltd., (2009) 312 ITR 254 (SC). In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)