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<h1>The Supreme Court of India dismissed the special leave petition after condoning the delay.</h1> The Supreme Court of India dismissed the special leave petition after condoning the delay. - TMI SLP dismissed against the order of HC in the matter of COMMISSIONER OF INCOME-TAX Versus NALWA SONS INVESTMENTS LTD. [2010 (8) TMI 40 - DELHI HIGH COURT] - The issue involved was penalty on account of adjustments to book profit by AO u/s 115JB - Minimum Alternate Tax (MAT) The Supreme Court of India dismissed the special leave petition after condoning the delay. (2012 (5) TMI 150 - SC)