1 ITXA324-09.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL NO.324 OF 2009 The Commissioner of Income Tax-6 .. Appellant Vs. M/s.Modern Terry Towels Ltd. .. Respondent. Mr.Suresh Kumar for the appellant Ms.Vasanti Patel for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 9TH SEPTEMBER, 2011. P.C. 1. This appeal was admitted on 29.11.2009 on the following question of law: “Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in allowing deduction of Rs. 35,49,428/- u/s. 43B on account of late payment of employees contribution to PF by relying on Apex Court’s decision in the case of M/s.Vinay Cement Ltd.(213 CTR 268) and disregarding the second provisions of Section 43B of the I.T.Act as it existed during the relevant A.Y.?” 2. Since the aforesaid question stands answered in favour of the Assessee by the decision of the Apex Court in the case of Commissioner of 2 ITXA324-09.doc Income Tax. vs. Alom Extrusions Ltd. reported in (2009) 319 ITR 306, counsel for the Revenue seeks to withdraw the appeal. Appeal is allowed to be withdrawn. Refund of court fee is allowed as per rules. (J.P. DEVADHAR, J.) (K.K. TATED, J.)