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<h1>Supreme Court dismisses Special Leave Petitions due to low tax effect. Delays condoned in pending applications.</h1> The Supreme Court dismissed Special Leave Petitions in cases SLP (C) No. 28570/2018, SLP(C) No. 31034/2015, SLP(C) No. 26811-26812/2016, and SLP(C) No. ... Entitlement to deduction under Section 80-IB(10) - AO declined the claim as assessee company did not develop and build any housing project of its own but merely executed the contract work awarded to it by the principals, i.e DDA and IRWO - ITAT and HC allowed the assesseeβs claim - Held that:- Special Leave Petitions are dismissed in view of the low tax effect. The Supreme Court dismissed Special Leave Petitions due to low tax effect in cases SLP (C) No. 28570/2018 and SLP(C) No. 31034/2015. Pending applications were disposed of. Similarly, in cases SLP(C) No. 26811-26812/2016 and SLP(C) No. 29777/2016, the Special Leave Petitions were dismissed, and pending applications were disposed of after condoning delay.