In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground
Bench: Shri A. D. Jain & Shri T. S. Kapoor
c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas