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<h1>Dismissal of Special Leave Petition due to Non-Appearance</h1> The SC of India in 2018 dismissed the Special Leave Petition after condoning the delay, as the respondent did not appear. Any pending applications were ... Disallowance u/s 14A made in the course of the search - ITAT cancelled the disallowance in excess of ₹ 69 lacs, was unwarranted because there was no tax imposition income in the given year relying on decision in Cheminvest Ltd. vs Commissioner of Income Tax [2015 (9) TMI 238 - DELHI HIGH COURT) - Held that:- SLP dismissed. The Supreme Court of India in 2018 dismissed the Special Leave Petition after condoning the delay. The respondent did not appear. Any pending applications were disposed of accordingly.