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
10(23) of the Income Tax Act, 1961, for
the assessment years 1991-92 and 1992-93 on the ground that
the activities of the Trust are charitable in nature. The Assessing
Officer as well as the Appellate Authority rejected the claims of the
Assessee. Challenging the same, appeals came to be preferred
2 (2008) 300 ITR 214
13
before
