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<h1>Supreme Court India dismisses special leave petitions after condoning delay, Respondent absent.</h1> The Supreme Court of India dismissed the special leave petitions after condoning the delay, as the Respondent did not appear. - TMI N.P. estimation - rejection of books of accounts - Section 40A(3) disallowance - Held that:- The special leave petitions are dismissed. The Supreme Court of India dismissed the special leave petitions after condoning the delay. The Respondent did not appear. (2018 (7) TMI 303 - SC)