SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.25086/2019 (Arising out of impugned final judgment and order dated 06-02-2019 in ITA No.1650/2016 passed by High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX-2, MUMBAI Petitioner(s) VERSUS M/s. HONGKONG AND SHANGHAI BANKING CORPORATION LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.118673/2019 FOR CONDONATION OF DELAY IN FILING) Date : 16-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE R. SUBHASH REDDY For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Akshay Amritanshu, Adv. Ms. Anita Sahani, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect involved in this matter is less than Rs.2 crores, we see no reason to interfere in this matter. special leave petition is dismissed, leaving all questions of law open. Pending application(s), if any, shall stand disposed of. Signature Not Verified (MUKESH NASA) (SUMAN JAIN) Digitally signed by MUKESH KUMAR Date: 2019.08.17 COURT MASTER BRANCH OFFICER 10:03:10 IST Reason: Commissioner of Income-tax-2, Mumbai v. Hongkong And Shanghai Banking Corporation Ltd