7-ITXAL 18272-24@IA.DOC Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L.) NO. 18272 OF 2024 WITH INTERIM APPLICATION NO. 2399 OF 2026 Commissioner of Income Tax- (International Taxation)-2, Mumbai ...Appellant Versus Indium IV (Mauritius) Holdings Limited ...Respondent _________ Ms. Shilpa Goel for Appellant/Applicant. Mr. Manish Malim i/b. Mr. Atul Jasani for Respondent. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 21 AUGUST 2026 P.C. 1. Ms. Shilpa Goel, learned counsel for the Appellant-Revenue, on instructions, states that present appeal involves tax effect of Rs. 1,43,51,146/- as set out in paragraph 11 of the memo of appeal. In this view of the matter, considering the tax effect and in terms of Circular No.9/2024, dated 17th September 2024 issued by CBDT, the proceedings are not needed to be taken forward. The assessment year in question in the present appeal is A.Y. 2017-18. 2. The appeal is accordingly allowed to be withdrawn. Disposed of. 3. No costs. Refund of court fees as per rules. 4. The questions of law are expressly kept open. 5. Interim application would not survive. It is accordingly disposed of. (DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.) 21 August 2026 PRAJAKTA SAGAR VARTAK Digitally signed by PRAJAKTA SAGAR VARTAK Date: 2026.08.24 12:59:15 +0530