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
44)
Similarly in CORPUS JURIS SECUNDUM. Vol. 2 (Agency) it is
stated as follows at page 1163:
"The interest to which the agent gets in the estate or
property must be simultaneous with the power
given him in order to give him a power coupled with
an interest and nor this reason an interest in the
result of the exercise