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2 results for “charitable trust”+ Section 13(2)(b)clear

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Section 115

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

13(2)(a) of the I.T. Act, as the amounts were advanced with adequate interest and that they are also fully secured. He further submits that, the findings of the Tribunal clearly indicate that there is no violation of Section 11(2) of the I.T. Act, as well. In view of the above, the learned Counsel would contend that

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

2 Ch. 149 at 170-171, Court of Appeal (England and Wales) 41 [1983] UKHL 1, [1983] 2 A.C. 237, H.L. (UK) 42 [1985] A.C. 374, H.L. (U.K) 43 [2001] Q.B. 213, C.A (England & Wales) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 62 expectations.(Nadarajah v. Secretary of State for the Home Department44). 99) A procedural