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<h1>Supreme Court dismisses special leave petition, grants delay, and disposes of pending applications.</h1> <h3>THE COMMISSIONER OF INCOME TAX Versus M/s CEEBROS HOTELS PVT. LTD.</h3> The SC dismissed the special leave petition, condoning the delay, leading to the disposal of pending interlocutory applications. - THE COMMISSIONER OF ... Entitlement to claim deduction u/s 35AD(v)(aa) - specified business referred to in Sub-Section (2) if it commences operations - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition and condoned the delay. Pending interlocutory applications were disposed of as a result.