ITEM NO.41 COURT NO.13 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)....../2017 CC No(s). 4956/2017 (Arising out of impugned final judgment and order dated 21-07-2016 in ITA No. 379/2016 passed by High Court of Delhi at New Delhi) PR. COMMISSIONER OF INCOME TAX-2 Petitioner(s) VERSUS M/S. BACHTEL INDIA PVT. LTD. Respondent(s) Date : 21-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Ms.Pinky Anand, Sr.Adv. Ms. Liz Mathew, Adv. Mr. Rupesh Kumar, Adv. Ms. Snidha Mehra, Adv. Mr.Anil Katiyar, AOR For Respondent(s) Mr.Himanshu Sinha, Adv. Mr. Manan Jain, Adv. Mr. Divyanshu Aggarwal, Adv. Mr. Raman Shree Aggarwal, Adv. Mr. Durgesh Pandey, Adv. Ms. Pooja Singh, Adv. Mr. Anurag Mishra, Adv. Mr.Pawanshree Agrawal, AOR UPON hearing counsel Court made following ORDER Delay condoned. We are in agreement with High Court that as far as Question-B concerning adjustment for interest on receivables is concerned Tribunal has returned finding of fact. Consequently, no substantial question of law therefore, arises, on facts of this case. Signature Not Verified special leave petition is dismissed. Digitally signed by USHA RANI BHARDWAJ Date: 2017.07.22 12:02:02 IST Reason: (USHA RANI BHARDWAJ) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER Pr. Commissioner of Income-tax-2 v. Bachtel India Pvt. Ltd