In Brief
The Supreme Court dismissed a Special Leave Petition filed by the Deputy Commissioner of Income Tax against Pepsi Foods (now PepsiCo India Holdings) after condonding delay. The petition had become infructuous because the main matters were disposed of through intervening developments. While dismissing the petition, the Court reserved the question of law and preserved the petitioner's right to pursue any grievance regarding subsequent orders, balancing finality with access to justice.
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