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
business activity”.
20.
On the other hand, as urged by the learned Counsel for the
Respondent, the Assessee Trust was formed only for the purpose
16
of regulating the operations of private workers in the Dockyard,
which was approved as an act of “Charitable Purpose” by the
C.I.T.
21.
In Sole Trustee, Loka Shikshana Trust V. Commissioner
of Income