1 itxa650-13 sas IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.650 OF 2013 Director of Income Tax (IT)-I, Mumbai ..Appellant. V/s. Carol Info Services Ltd. ..Respondent. Mr.Tejveer Singh for appellant. Mr.Percy Pardiwalla, Senior Advocate with Mr.Atul K.Jasani for respondent. CORAM : S.C.DHARMADHIKARI AND A.K. MENON, JJ. DATED : 23RD MARCH, 2015 P.C. :- Having heard both sides and finding that question of law has been answered by judgment of Hon'ble Supreme Court in case of Union of India V/s. Tata Chemicals Ltd. reported in [2014] 363 ITR 658(SC), same cannot be termed as substantial. Based on answer in favour of assessee and against revenue by said judgment, appeal has no merits and is dismissed. No order as to costs. (A.K. MENON, J.) (S.C.DHARMADHIKARI, J.) ::: Uploaded on - 26/03/2015 ::: Downloaded on - 11/04/2020 17:01:21 ::: Director of Income-tax (IT)-I, Mumbai v. Carol Info Services Ltd