IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1443 OF 2012 Commissioner of Income Tax 10, Appellant. V/s. M/s. Koch Cehmical Technology Group Pvt. Ltd. Respondent. Mr. Arvind Pintos for Appellant. Mr. K. Gopal a/w Ms. Neha Paranjpe i/b Mr. Jatendra Singh for Respondent. CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATED : 28 NOVEMBER, 2014. P.C. : 1 In light of order dated 5th March, 2013 passed in Income Tax Appeal No.1714 of 2011, only question termed as substantial question of law at page 4 of paper book stands answered against Revenue and in favour of Assessee. On going through this Judgment and Order, it is apparent that this Court also relied on judgment of Hon ble Supreme Court in Commissioner of Income Tax, Kolkata vs. Smifs Securities Ltd. reported in (2012) 348 ITR 302 (SC). 1/2 ::: Uploaded on - 02/12/2014 ::: Downloaded on - 18/04/2020 12:43:35 ::: k 910 itxa 1443.12 os.doc 2 As result of above discussion, Appeal does not raise any substantial question of law, it is dismissed. No order as to costs. (A.A. SAYED, J.) (S.C. DHARMADHIKARI, J.) katkam 2/2 Uploaded on - 02/12/2014 Downloaded on - 18/04/2020 12:43:35 Commissioner of Income-tax-10 v. Koch Cehmical Technology Group Pvt. Ltd