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
1)(c)
of the Act, as income of the Trust has been used for the benefit of
Trustees of the Assessee Trust. Lastly, the Assessing Officer
observed that the Assessee accumulated profits without spending
or applying 75% of its income on charitable activities.
10.
The Appeal filed by the Assessee before the Commissioner of
Income-Tax (Appeals), came
