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<h1>Special Leave Petition Dismissed for Non-Appearance</h1> SC dismissed the Special Leave Petition after condoning the delay as the Respondent did not appear in the case. - TMI Claim of depreciation on hotel building - additions u/s 41(1) - additions u/s 68 - unexplained share capital - Held that:- SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition after condoning the delay. The Respondent did not appear in the case.