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
77. 359 US 535 (1959); the principle espoused in this judgment has been
followed by the Apex Court in Amarjit Singh Ahluwalia (Dr) vs State of
Punjab, (1975) 3 SCC 503, Sukhdev Singh vs Bhagatram Sardar Singh
Raghuvanshi, (1975) 1 SCC 421 (concurring opinion of Justice K K
Mathew) and Ramana Dayaram Shetty vs International Airport
Authority of India
