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 trust which is already registered
u/s. 12A of the Act and hold that the objects are commercial
in nature and consequently deny exemption u/s. 11?
b) Whether the activities carried on by the assessee can be
termed as business activity in terms of Section 11(4A) of the
Act?
c) Whether the amount of Rs.30,00,000/- and Rs.5
