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<h1>Special Leave Petition Dismissed with Delay Condoned</h1> <h3>THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -12 (1) Versus M/s METAL CLOSURES PVT. LTD.</h3> The SC dismissed the Special Leave Petition after condoning the delay and disposed of pending applications. - THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE ... Entitlement to deduction u/s.10B -‘Deemed Export’ of goods made during the period in question through a third party - Held that:- SLP dismissed. The Supreme Court dismissed the Special Leave Petition after condoning the delay. Pending applications were disposed of.