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<h1>Supreme Court dismisses special leave petition, no grounds to interfere. Delay condoned, pending applications disposed. Respondent absent.</h1> The Supreme Court of India dismissed the special leave petition as no grounds were found to interfere with the impugned order. Delay was condoned, and ... Addition of Long Term Capital Gain - Assessing Officer applying the market value Deduction u/s 80IB (10) - whether project which is cleared as 'residential plus commercial' project cannot be treated as housing project ? Held that:- SLP dismissed. The Supreme Court of India, in a judgment by Mr. Adarsh Kumar Goel and Mr. Uday Umesh Lalit JJ., dismissed the special leave petition as no grounds were found to interfere with the impugned order. Delay was condoned, and pending applications were disposed of. The respondent did not appear.