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
Trust is entitled to exemption under Section 11 of the Act and
upheld the Order of Commissioner of Income Tax (Appeals).
Challenging the said findings, the Revenue preferred the present
Appeal.
6.
(i)
Ms.
M.
Kiranmayee,
learned
Counsel
for
the
Appellant/Revenue, mainly submits that, there is no material on
record to show that the Assessee was carrying on charitable
