Case Name : Satyanarayana Publishing House vs. CIT
Citation :  118 ITR 519 (ap)
Court : Andhra pradesh high court
Section : 80QQ
Meaning : The expression ‘book’ is comprehensive enough to take in all kinds of books. In view of the fact that certain other categories which are defined in dictionaries are not included in the expression ‘books’ under section 80qq, it is clear that the word ‘books’ has a definite meaning.