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    <description>The appeal was rendered academic because the issue raised had already been decided in CIT v. Andhra Pradesh State Road Transport Corporation. In view of that binding precedent, no substantive controversy remained for adjudication and the Court did not examine the merits. The appeal was therefore dismissed as academic, with no order as to costs.</description>
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      <description>The appeal was rendered academic because the issue raised had already been decided in CIT v. Andhra Pradesh State Road Transport Corporation. In view of that binding precedent, no substantive controversy remained for adjudication and the Court did not examine the merits. The appeal was therefore dismissed as academic, with no order as to costs.</description>
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