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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 Deduction u/s.10A - deduction of expenditure incurred for 'Export Turn Over' - Maintainability of appeal u/s 260A - existence of substantial question of law - excluding 3 comparables on the ground of functional dissimilarity - Tribunal directing TPO to give working capital adjustment considering the comparables after exclusion of the three companies - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the special leave petition after condoning the delay. (2019 (4) TMI 658 - SC)