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
charitable
activity enabling to claim benefit under Section 11 of the I.T. Act.
It is pleaded that, the Assessing Officer dealt with the issue in
detail and held that the objects of the Trust are commercial in
nature and, accordingly, they are not entitled for any exemption. It
4
is further contended that, the activities conducted by the Trust
