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<h1>Supreme Court Dismisses Special Leave Petition with Delay Condoned. Key Names: Mohan Parasaran, D. L. Chidananda.</h1> The Supreme Court dismissed the Special Leave Petition with delay condoned. Key names involved are Mr. Mohan Parasaran and Mr. D. L. Chidananda. - TMI Reopening of assessment - excessive allowance of the deduction under Section 80HHC - sale proceeds of the quota cannot be considered as export turnover but represented business income covered u/s 28(iv) and had to be reduced to the extent of 90% from the business income as per section 80HHC(baa) - Held that:- SLP dismissed. HC order confirmed. [2013 (1) TMI 177 - DELHI HIGH COURT] The Supreme Court dismissed the Special Leave Petition, with delay condoned. Key names include Mr. Mohan Parasaran and Mr. D. L. Chidananda.