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

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

65 single capital into three capitals as Executive Capital, Judicial Capital and Legislative Capital, proposing to shift the Executive Capital to Visakhaptnam and Judicial Capital to Kurnool in terms of Section8 of Act 28 of 2020, but A.P. Act Nos.27 & 28 of 2020 are repealed while intending to present a suitable legislation in future addressing all the concerns