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
3) also does not arise.
29.
The next question is, whether there was any violation of
Section 13(1)(c) read with Section 13(2) of the Act?. It is not in
dispute that the said amount was advanced to two settler
associations, who are the authors of the Assessee Trust, Trustees
of the Assessee Trust and also Office Bearers
