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<h1>The Supreme Court dismissed the case after condoning the delay.</h1> <h3>CIT., BOMBAY Versus M/s. DELITE TIN INDUSTRIES</h3> The Supreme Court dismissed the case after condoning the delay. - CIT., BOMBAY Versus M/s. DELITE TIN INDUSTRIES - TMI Deduction u/s 54E - Capital gain - Supreme Court dismissed the appeal after condonation of delay where High Court has held that,the issue is squarely covered against the revenue and in favour of the assessee by judgment of this Court in Commissioner of Income Tax Vs. Ace Builders P.Ltd.[2005 -TMI - 9448 - BOMBAY High Court]. The Supreme Court dismissed the case after condoning the delay.