THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

charitable activities, in order to avail the exemption of its income under Section 11 of the I.T. Act, and that it was only engaged in supply of labour to various stevedores at Visakhapatnam sea-port in an organized manner; earning wages from the stevedores and distributing it to the labourers, while retaining a part of the wages. The Assessee