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

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

56 (1854) 5 HL Cas 185, 10 ER 868 (PC) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 81 (referred supra) which applies where two parties stand together in a contractual or other similar legal relationship, and one of them makes to the others promise to forbear from enforcing its strict legal rights. To this situation