1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.797 OF 2002 The Commissioner of Income Tax, Mumbai City 6, Mumbai. .. Appellant v. M/s. Biddle Sawyer Ltd. .. Respondent Mr.R.Asokan i/by Mr.K.B.Rao for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 14th September, 2004 P.C. The learned counsel for the revenue submits that the issue raised in the appeal stands concluded by the judgment of the Supreme Court in the case of Commissioner of Income Tax v. Indo Nippon Chemicals Co.Ltd., 261 ITR 275 and therefore, he has instructions to withdraw the appeal. 2. Appeal is allowed to be withdrawn. 3. Refund of court fee as per law. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)