Commissioner Of Income Tax v. M/S.rediffusion Dentsu Young & Rubicam P.ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2087 OF 2009 Commissioner of Income Tax Vs. M/s.Rediffusion Dentsu Young & Rubicam P.Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.Mr.Jitendra Jain with Mr.B.D.Damodar i/b. Kanga & Co. for respondent. P.C. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 10[th] NOVEMBER,2009 DATE : 1.Heard.Perused appeal. 2.So far as first question is concerned, the Tribunal has remanded back the matter for consideration afresh following the decision of the Special Bench of Delhi Tribunal in the case of Amway India Enterprise 111 ITD 112, wherein the guide-lines were framed by the Tribunal. In this view of the matter, the first question cannot be said to be a substantial question of law. 3.So far as second question is concerned, Learned Counsel for both the parties submit that the same is squarely covered by the judgment of this Court in the case of thCIT Vs. M/s.WMI Cranes Ltd. in ITXA No.1155 of 2007 decided on 9 October, 2007. 4.In the above view of the matter, appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)