M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX
WP/26589/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
31 of the judgment, the Court held as
under: (SCC pp.380-81, paras 31-32)
"The traditional view that there must be
actual quid pro quo for a fee has
undergone a sea change subsequent to
decision in Kewal Krishan Puri vs. State
Of
Punjab
(AIR
1980
SC
1008).
Correlationship between the levy and the
services
rendered/expected
is
one
of
general
