THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY
ITTA/179/2019HC Andhra Pradesh29 Oct 2019
Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY
166)
Under English Law, the doctrine of promissory estoppel has
developed parallel to the doctrine of legitimate expectations. The
doctrine of legitimate expectations is founded on the principles of
fairness in government dealings. It comes into play if a public body
leads an individual to believe that they will be a recipient of a
substantive benefit. The doctrine of substantive