MADAN B. LOKUR, J. ( 1 ) THIS appeal is consequential to and dependant upon the decision in ITA no. 112/2006 (Commissioner of Income Tax v. M/s Capital Flour Mills Pvt. Ltd. ). ( 2 ) SINCE we find that the view taken by the Tribunal, which is the subject matter of ITA No. 112/2006, cannot be faulted with, there is no merit in this appeal. ( 3 ) NO substantial question of law arises for consideration. Dismissed.