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<h1>SC dismisses special leave petition, condones delay, and disposes of pending applications.</h1> SC dismissed the special leave petition, condoned the delay, and disposed of pending interlocutory applications. - TMI Eligibility of deduction u/s 80IB(10) - ITAT allowed the claim - as per revenue assessee has not completed the project due to failure attributable to assessee itself within stipulated time prescribed u/s. 80IB(10) - HC allowed the claim - 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.