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

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

45 [2002] EWCA Civ 690, [2002] W.L.R. 2601 at 2607, para. 18, C.A. (England & Wales) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 66 104) Lastly, Sri M.S. Prasad, learned counsel also placed reliance on the judgment of the Apex Court in Manuelsons Hotels (P) Limited vs. State of Kerala46, wherein it is held that, in fact