- (1.) Delay condoned.
(2.) The issue involved viz. whether the expenses on certain items should be allowed as deduction or not is covered under the decision of this Court in Civil Appeal Nos. 8489-8490 of 2013 etc. titled as Commissioner of Income Tax, Central-III vs. HCL Technologies Ltd. Reported in 2018 (6) SCALE 524.
(3.) The special leave petition is, accordingly, dismissed. Pending application(s), if any, shall also stand disposed of.;