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
charitable activity, it
is purely a business activity. (5) mere granting of registration
under Section 12A of the Act, would not automatically exempt the
Assessee. (6) the Assessee though registered under Section 12A of
the Act, is entitled to exemption under Section 11 of the Act,
subject to the conditions specified under Section
