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
4A) of the Act? As observed
earlier, the preamble of the Trust Deed contemplates that the
purpose for which the Trust is constituted was to organize
functioning of private workers pool, for the benefit of such
workers. The main object, for which the Trust was formed, does
not indicate any profit motive. As stated earlier, the role of the
Trust