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
5. The assumption may be of fact or law, present or future.
That is to say it may be about the present or future existence of
a fact or state of affairs (including the state of the law or the
existence of a legal right, interest or relationship or the content
of future conduct).
6. The doctrine should be seen
