- (1.) THE question raised in this appeal has now become academic in view of decision of this Court in CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 1 SCR 570 : 52 CTR (SC) 75 (1986) : (1986) 159 ITR1 (SC) : TC23R.242 and hence the appeal will stand dismissed. THEre will be no order as to costs.;