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<h1>Supreme Court condones delay, tags case to Civil Appeal No. 6485/2016. Petitioner represented by Sandeep Sethi, ASG.</h1> <h3>PR. COMMISSIONER OF INCOME TAX, DELHI Versus AMADEUS INDIA PVT LTD.</h3> The Supreme Court, in a case with citation 2018 (5) TMI 2131 - SC, condoned the delay and tagged the case to Civil Appeal No. 6485/2016. The petitioner ... Eligibility for deduction u/s 10AA - SEZ unit - nature of distribution fee received from Amadeus Spain - DRP observed that amount received under the Distribution Agreement was not on account of any export of software or data processing for which deduction could be claimed u/s 10A - HELD THAT:- Heard.Delay condoned. Supreme Court order in 2018 (5) TMI 2131 - SC: application heard and 'Delay condoned.' No substantive adjudication recorded; procedural relief granted to permit continuation of appellate process. Matter is directed to be 'Tag to Civil Appeal NO.6485/2016.' Record reflects only admission of the petition for further consideration in the linked civil appeal; no merits determination or reasons on law are set out in this order. Parties' appearances noted on record but no interlocutory directions beyond condonation of delay and tagging were issued.