This expenditure, falling under two heads, was taxed by the assessing authority and upheld up to the Tribunal level.
Appeal by special leave from the judgment and order dated the 19th February, 1970 of the Andhra Pradesh High Court in case Reference No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
M. Mehta and S. P. Nayar for the appellant.
Ram Reddy and A.V.V. Nair for the respondent.
Tax Act, 1957 the Act for 1018 short if we fall victim to the submission naively made, at the first stage, by companynsel for the State.
30 of 1971.
2 of 1967.
The factual matrix Expenditure tax under the Act was sought to be levied from the assessee PVG Raju, the respondent before us.
Politics and philanthropy may well fall victims to the companytruction of s. 5 a and j of the Expenditure.
The Judgment of the Court was delivered by KRISHNA IYER, J. Keynote thought.
The High Court, on reference, reversed the findings on both companynts and the Commissioner of Expenditure Tax, the appellant, challenges the legality of this verdict.
