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<h1>Dismissal of Special Leave Petition for Delay and Merits</h1> The SC dismissed the Special Leave Petition due to delay and merits, with pending applications disposed of. - TMI Revision u/s 263 - apportionment of expenses against exempted income under Section 14A r.w.r.8D - Held that:- Special Leave Petition is dismissed both on the ground of delay as well as on merits. Pending applications, if any, stand disposed of. The Supreme Court dismissed the Special Leave Petition on the grounds of delay and merits. Pending applications were disposed of.