SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 20159/2019 (Arising out of impugned final judgment and order dated 10-12-2018 in ITA No. 802/2016 passed by High Court Of Judicature At Bombay) PR. COMMISSIONER OF INCOME TAX-1 Petitioner(s) VERSUS BMC SOFTWARE INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and Interim Relief and IA No.105651/2019-CONDONATION OF DELAY IN FILING) Date : 29-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE R. BANUMATHI HON'BLE MR. JUSTICE A.S. BOPANNA For Petitioner(s) Mr. Dhruv Agarwal,Sr.Adv. Ms. Vishakha,Adv. Mr. Om Prakash Shukla,Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. We have heard Mr. Dhruv Agarwal, learned senior counsel appearing for petitioner-Department. issue is whether claim of certain expenses are to be taken into account to claim statutory disallowance under Section 40(a) (ia) of Income Tax Act. Signature Not Verified Digitally signed by MAHABIR SINGH Date: 2019.07.29 17:22:03 IST Reason: said issue is covered in Judgment of this Court in Commissioner of Income Tax, Central-III v. HCL Technologies Ltd., 2018 (6) SCALE 524. 2 Mr. Dhruv Agarwal, learned senior counsel appearing for petitioner-Department, has also fairly submitted that monetary implication involved in this special leave petition is only Rs.44,00,000/- (Rupees Forty Four Lakhs). In such view of matter, special leave petition is dismissed. Pending applications if any, shall also stand disposed of. (MAHABIR SINGH) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER Pr. Commissioner of Income-tax-1 v. BMC Software India Pvt. Ltd