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<h1>SC dismisses Special Leave Petition, condones delay, pending applications to be disposed.</h1> The SC dismissed the Special Leave Petition after condoning the delay, with pending applications to be disposed of accordingly. - TMI Entitlement to deduction under Section 80IA - Held that:- SLP dismissed. HC order confirmed [2015 (12) TMI 1602 - MADRAS HIGH COURT] the provisions of section 80-IA(5) treating undertaking as a separate sole source of income cannot be applied to a year prior to the year in which the assessee opted to claim relief under section 80-IA for the first time. Depreciation and carry forward loss relief to the unit which claims deduction under section 80-IA, cannot be notionally carried forward and set off against the income from the year in which the assessee started claiming deduction under section 80-IA - Decided in favour of the assessee and against the Revenue The Supreme Court dismissed the Special Leave Petition after condoning the delay. Any pending applications will be disposed of accordingly.
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