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<h1>Supreme Court India dismisses special leave petition in 2018</h1> The Supreme Court of India dismissed the special leave petition in 2018 due to delay and lack of merits. - TMI Items of income not to be included whilst computing the profits derived from the business of the Gadepan I unit and were not eligible for a deduction under section 80IA - Held that:- SLP dismissed. The Supreme Court of India dismissed the special leave petition on grounds of delay and merits. (2018 (7) TMI 1156 - SC)