THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

207) Applying the proportionality, review to the present case, it is submitted that the respondents have not made out any legitimate state interest. Instead, it is evident from the facts fully set out in the affidavit that the motivation behind proposed introduction of the Bill was entirely political after repeal of Act Nos.27 & 28 of 2020, owing to disagreements between