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<h1>Dismissal of Special Leave Petition After Delay Condonation: Impact on Pending Applications</h1> SC dismissed the special leave petition after condoning the delay, leading to the disposal of pending interlocutory applications. - TMI Allowability of bad debts - carried forward and set off of loss as claimed by the assessee for the current assessment year - Revenue to contest the claim of the assessee even after passing of the order under Section 171 cannot be accepted - reason for entering into a family arrangement was with the hope to avoid all future disputes and litigations inter se between the members of the HUF - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition after condoning the delay. Pending interlocutory applications were disposed of as a result.
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