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<h1>The Supreme Court dismissed the Special Leave Petition after condoning the delay.</h1> The Supreme Court dismissed the Special Leave Petition after condoning the delay. - TMI Capital receipt or revenue receipt - assessee is not entitled for the benefit u/s 115JB that appeal deserves to be allowed - Held that:- Delay condoned. The Special Leave Petition is dismissed. The Supreme Court dismissed the Special Leave Petition after condoning the delay.