1 itxal-2202-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.2202 OF 2010 The Director of Income Tax (International Taxation)-1 ..Appellant. V/s. M/s. American Expenses Bank ..Respondent. Mr. Suresh Kumar for the appellant. Mr.Jas Sanghvi i/b. PDS Legal for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 22ND JUNE, 2011 P.C. :- 1. In the present case, the disallowance made under section 44C of the Income Tax Act, 1961 was deleted by the ITAT in the light of the judgment of this Court in the case of CIT v/s. Emirates Commercial Bank Ltd. reported in 262 ITR 55. The grievance of the revenue is that the decision of this Court in the aforesaid case has no been accepted and the matter is pending before the Apex Court. In our opinion, the fact that the appeal against the decision of this Court is pending before the Apex Court cannot be a ground to admit the appeal. The appeal is dismissed with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)