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2 results for “charitable trust”+ Section 25(8)(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

8 the work carried out by the Assessee was allotment of work to workers and payment of their wages including statutory compliances, it cannot be said that there was any charitable activity by the Assessee. (4) Since the receipts from the said activity were accumulated and not spent on charitable activity, it is purely a business activity. (5) mere granting

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

b) instances in which it would be unlawful for the public authority to frustrate such an expectation, (c) the remedies that would be available to the aggrieved party if it is found that the public authority had unlawfully frustrated a legitimate expectation. 100) To find out whether there is any legitimate expectation, the parties who approach the Court have