bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2176 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Travotel (I) Pvt. Ltd. ..Respondent Mr.Suresh Kumar for appellant Mr.J.D.Mistry i/b. Mr.A.K.Jasani for respondent CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 19TH DECEMBER,2009 P.C. 1. Heard Counsel for the parties. Office objections are overruled. Registry is directed to register the appeal. 2. The dispute in the present case relates to the Assessing Officer allowing deduction u/s. 80HHD of the I.T.Act,1961 to the extent of Rs.1,35,101/-. Since the tax effect involved in the present appeal is less than Rs.4/- lac and in view of the Office Memorandum dated 5th June, 2007 issued by the CBDT and the judgment of this Court in the case of CIT Vs. Camco Colours Co. (2002) 254 ITR 565 and CIT Vs. Pithwa Engineering Works (2005) 276 ITR 519, we see no merit in the appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)