- (1.) Delay condoned.
(2.) We have heard Mr. Dhruv Agarwal, learned senior counsel appearing for the petitioner-Department. The issue is whether claim of certain expenses are to be taken into account to claim statutory disallowance under Section 40(a) (ia) of the Income Tax Act.
(3.) The said issue is covered in the Judgment of this Court in Commissioner of Income Tax, Central-III v. HCL Technologies Ltd., 2018 (6) SCALE 524.;