THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM
Accordingly, the I.T.T.A. is dismissed
ITTA/14/2017HC Andhra Pradesh15 Sept 2022
Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO
Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260
capital gains and "investment" primarily
means the act of laying out moneys in the acquisition of some
species of property. In CIT v. External Science of Man's
Society, the Delhi High Court held that the interest income
received by a charitable institution has to be excluded from
the taxable income of the assessee in view of clause section (2
