- (1.) THESE bunch of cases involve common question of law, hence, they are heard together and decided by going into the grounds taken in W.P.(T) No. 1623 of 2008.
(2.) LEARNED counsel for the petitioners submitted that the issue raised by the petitioners, in these bunch of cases, is squarely covered by the Division Bench judgment of Bombay High Court delivered in the case of Star Television News Limited Vs. Union of India & Ors. reported in (2009) 3 ITR 66 (Bom.) and equally in (2009) 184 Taxman 400 (Bom.). Learned counsel for the Revenue admitted that Bombay High Court in the above judgment, delivered in the case of Star Television News Limited Vs. Union of India & Ors., decided as back as on 7th August, 2009, has not been challenged by the Revenue, to the best of his knowledge. However, learned counsel for the Revenue has not drew our attention taking contrary view to the Division Bench Judgment of Bombay High Court.
(3.) LEARNED counsel for the petitioner submitted that provision which was in force and which may have been some effect because of the amendment made in the year 2007 has been re-introduced in the year 2010, which according to learned counsel for the petitioner may be because of the reason of the binding decision of the Bombay High Court.;