JUDGMENT [Per B.P. Colabawalla J.] 1. It is common ground before us that the substantial question of law framed in this Appeal is identical to question “A” in Income Tax Appeal No.330 of 2012, which has been decided by us today. In view of our judgment in Income Tax Appeal No.330 of 2012 and for the reasons stated therein, we are of the view that even this Appeal does not raise any substantial question of law. In view thereof, the Appeal is dismissed. No order as to costs.