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<h1>The SC of India dismissed the special leave petition, with pending applications disposed of.</h1> The SC of India dismissed the special leave petition, with pending applications disposed of. - TMI Entitlement to deduction u/s 35 (2AB) - expenditure incurred for its R&D Centre at Rohtak - approval was granted in 2015 - assessee claim the deduction since inception i.e. AY 2011-12 - as per HC Petitioner is entitled to deduction under Section 35 (2AB) of the Act for the expenditure in respect of its Rohtak R&D Centre as per the provisions of Section 35 (2AB) for AYs 2011-12, 2012-13 and 2013-14 - HELD THAT:- SLP dismissed. Pending applications, if any, shall stand disposed of. The Supreme Court of India dismissed the special leave petition. Pending applications, if any, shall stand disposed of.