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1 result for “capital gains”+ Section 4Aclear

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Section 115

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