Assessee-firm paid certain amount to a retired partner on basis of provisions made in partnership deed. Tribunal allowed said claim.  On appeal, High Court upheld order of Tribunal and held that payments to retiring partner amounted to a diversion of income at source by overriding title, and therefore, same should be treated as deductible expenditures for income tax purposes.  Against said order revenue filed Special leave petition. Assessee submitted that it had availed of benefit under Direct Tax Vivad Se Vishwas Act, 2020 as well as Rules made thereunder and consequently, issues which arose in this special leave petition had now been rendered infructuous.