1 itxa4209-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4209 OF 2009 M/s. United Technologies Ltd. ..Appellant. V/s. The Dy. Commissioner of Income Tax-32 ..Respondent. Mr. A.K. Jasani for appellant. Mr. P.S. Sahadevan for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 22ND NOVEMBER, 2010 P.C. :- 1. This appeal is against the order of the ITAT remanding the matter back to the assessing officer to consider the disallowance under section 14A of the Income Tax Act, 1961. Since the appeal is against the order of remand, we are not inclined to entertain the appeal. However, the assessing officer while giving effect to the order of the ITAT shall take into consideration the decision of this Court in the case of Godrej & Boyce Mfg. Co.Ltd. V/s. Deputy Commissioner of Income Tax & Anr. reported in [2010] 328 ITR 81 (Bom). The appeal is accordingly disposed of with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)