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<h1>Special Leave Petition Dismissed for Lack of Grounds</h1> SC dismissed the special leave petition due to lack of grounds for interference with the impugned order. Delay was condoned, and pending applications were ... Deduction u/s 80IB(10) - reason for holding assessee as the developer - whether specific development agreement entered into by assessee merely as land owner with another developer to execute and construct the flats on the land of the assessee? - Held that:- SLP dismissed. 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 any pending applications were disposed of.
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