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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 βΉ 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.