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<h1>The Supreme Court of India dismissed the special leave petition due to delay.</h1> The Supreme Court of India dismissed the special leave petition due to delay. - TMI GP estimation - Tribunal reducing GP rate to 6% as determined by Settlement Commission at 8% - Allowing telescoping of income - whether undisclosed income of the assessee shown in the form of income from 'forfeiture of advances from customers and cessation of trading liability' was not from trading activity.' - Held that:- The special leave petition is dismissed on the ground of delay. The Supreme Court of India dismissed the special leave petition due to delay. (2018 (7) TMI 1304 - SC)