ORDER 1. Delay condoned. 2. We have heard Mr. Dhruv Agarwal, learned senior counsel appearing for the petitioner-Department. 3. The issue is whether claim of certain expenses are to be taken into account to claim statutory disallowance under Section 40(a) (ia) of the Income Tax Act. 4. The said issue is covered in the Judgment of this Court in Commissioner of Income Tax, Central-III v. HCL Technologies Ltd., 2018 (6) SCALE 524 . 5. 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 Rs.44,00,000/- (Rupees Forty Four Lakhs). 6. In such view of the matter, the special leave petition is dismissed. 7. Pending applications if any, shall also stand disposed of.