Judgment [B. P. Colabawalla J.] 1. It is common ground before us that the issue and the facts involved in this Appeal are identical to Income Tax appeal No.410 of 2012 that has been decided by us today. In view of our detailed judgment in Income Tax Appeal No.410 of 2012 and for the reasons stated therein, this appeal also raises no substantial question of law and is therefore dismissed. No order as to costs.