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<h1>The Supreme Court of India dismissed the Special Leave Petition after condoning the delay.</h1> The Supreme Court of India dismissed the Special Leave Petition after condoning the delay. - TMI Revision u/s 263 - Whether depreciation at the enhanced rate of 30% for a vehicle can be claimed by an assessee who does not run a business of hiring out the vehicle for consideration? - distinction ought to be made between the two parts to Section 263 - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition after condoning the delay. (2019 (3) TMI 1173 - SC)