Supreme Court grants leave in appeal under Finance Act, 1994 Section 86. Issue deemed academic, leaving legal question open.

The Supreme Court granted leave in a case concerning the appeal under Section 86 of the Finance Act, 1994 against the rejection of a declaration under VCES, 2013. The appeal was disposed of as the issue had become academic for the respondent, leaving the question of law open.

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The Supreme Court granted leave in the case regarding the maintainability of an appeal under Section 86 of the Finance Act, 1994 against the rejection of a declaration under VCES, 2013. The appeal was disposed of as the issue had become academic for the respondent, leaving the question of law open.

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