ORDER: 1. Delay condoned. 2. Learned counsel appearing for the petitioner submits that the issues raised in the present petition is squarely covered by a decision of this Court in the case of “C.I.T. & ANR. vs. M/s. Yokogawa India Ltd.” Civil Appeal No.8498 of 2013, decided on 16.12.2016. 3. In view the above, the present special leave petition is disposed of in the same terms as Civil Appeal No.8498 of 2013 was disposed of.