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<h1>Special Leave Petition Dismissed Due to Previous Connected Matters</h1> SC dismissed the Special Leave Petition due to connected matters being previously dismissed. Pending Interlocutory Applications were disposed of. - TMI Claim of deduction u/s 10A - Unit βB to treated as separate and independent unit or not β Held that:- The intention of the Assessee was to claim Unit-B as a separate Unit - That is to enable it to extend the tax holiday of 10 years enjoyed by Unit-A and particularly when it was coming to an end in the AY 2005-06 - Held that:- As submitted at the Bar that the connected matters have been dismissed by this Court.Therefore, this Special Leave Petition is also dismissed. The Supreme Court of India dismissed the Special Leave Petition as the connected matters had already been dismissed by the Court. Pending Interlocutory Applications were disposed of.