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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 Claim for written back of excess provision for bad and doubtful debts - excess provision written back in the profit and loss account as allowed as deduction in the previous years - Held that:- SLP dismissed. The Supreme Court dismissed the Special Leave Petition after condoning the delay. (Case Citation: 2018 (10) TMI 1453 - SC)