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2019 (10) TMI 229 - SCH - Income TaxClaim of certain expenses taken into account to claim statutory disallowance u/s 40(a) (ia) - HELD THAT:- The said issue is covered in the Judgment of this Court in Commissioner of Income Tax, Central-III v. HCL Technologies Ltd. [2018 (5) TMI 357 - SUPREME COURT] Mr. Dhruv Agarwal, learned senior counsel appearing for the petitioner-Department, has also fairly submitted that the monetary implication involved in this special leave petition is only ₹ 44,00,000/- (Rupees Forty Four Lakhs). SLP dismissed.
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