Court dismisses special leave petition, leaves open claim eligibility issue, and sets off losses for future assessment years.

The SC dismissed the special leave petition but left open the issue of claim eligibility and set off of losses for future assessment years. The court condoned the delay and disposed of pending applications.

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The Supreme Court dismissed the special leave petition while keeping the issue of eligibility of claim and set off of losses for subsequent assessment years open. The delay was condoned, and pending applications were disposed of.

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