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    <description>The Supreme Court granted leave for final hearing after condoning the delay in a case regarding entitlement to a deduction based on a specific court judgment. The Court decided to remit the matter back to the High Court for fresh consideration in light of the specific judgment mentioned, directing consideration of tests from other relevant cases. The Court refrained from expressing an opinion on the interpretation of the judgment in question and allowed the appeal without awarding costs, subject to the directions in the judgment.</description>
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      <description>The Supreme Court granted leave for final hearing after condoning the delay in a case regarding entitlement to a deduction based on a specific court judgment. The Court decided to remit the matter back to the High Court for fresh consideration in light of the specific judgment mentioned, directing consideration of tests from other relevant cases. The Court refrained from expressing an opinion on the interpretation of the judgment in question and allowed the appeal without awarding costs, subject to the directions in the judgment.</description>
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