(Delivered by the Acting Chief Justice) The Tax Case Appeal filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 10.02.2005 in ITA No.797 of 1999, has been admitted on 28.9.2005 for consideration of the following substantial questions of law:
"(1) Whether in the circumstances of the case, the Tribunal was right in treating the provision for installation and service charges as a provision for an ascertained liability and hence, allowable deduction?
(2) Whether in the circumstances of the case, whether provisions made year after year far in excess of claims likely to be made be treated as accrued expenditure?"
2. Circular instruction issued by the Central Board of Direct Taxes No.21/2015, dated 10.12.2015 stipulates that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.20 lakhs. In the instant case, the tax effect is less than the monetary limit imposed and therefore, the learned Standing Counsel for the appellant seeks to withdraw this appeal. Hence, this appeal is dismissed as withdrawn. No costs.