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

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

exemption from personal liability of the person making the promise or assurance. 130) The ingredients to constitute Doctrine of Promissory Estoppel are as follows: (i) That there was a representation or promise in regard to something to be done in the future, (ii) That the representation or promise was intended to affect the legal relationship of the parties