IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 244 OF 2009 TAX APPEAL NO. 244 OF 2009 TAX APPEAL NO. 244 OF 2009 The Commissioner of Income-tax-6, Mumbai. ... Appellant. V/s. M/s.Euro RSCG Advertising Pvt.Ltd. ... Respondent. Ms.Suchitra Kamble for the appellant. Atul Jasani for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 16th April 2009. : 16th April 2009. : 16th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard. 2. Learned counsel appearing for the appellant- Revenue fairly states that so far as first question relating to bad debts amounting to Rs.77,78,605/- is concerned, the same is covered by the judgment of this Court in I.T.Appeal No.114/2009 decided on 9th February, 2009 [Director of Income Tax Director of Income Tax Director of Income Tax (Intentional) (Intentional) (Intentional) v. M/s.Oman International Bank SAOG v. M/s.Oman International Bank SAOG v. M/s.Oman International Bank SAOG] (unreported). 3. She further submits that so far as second question relating to disallowance of Rs.1,37,058/- is concerned, the tax effect is less than Rs.4 lakh. In this view of the matter, she seeks permission to withdraw this appeal. Appeal is dismissed as withdrawn with no order as to costs. 4. So far as question of law regarding disallowance under section 14A of the Income Tax Act is concerned, the said question is kept open for consideration in appropriate case. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)