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
42)
The Delhi High Court in Harbans Singh v. Smt. Shanti
Devi15, pointed out in that case that the interest created under
an irrevocable power of attorney does not necessarily amount to
an interest in the property which is the subject matter of the
power of attorney. Unless the document itself created a right in
immovable
property
thereby
attracting
Section17
