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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

Charitable Trust, which is registered under Section 12(a) of the I.T. Act, and hold that the objects are commercial in nature, thereby denying exemption under Section 11 of the I.T. Act. In other words, he would submit that the Assessing Officer cannot sit in appeal over the order of the higher statutory authority. (ii) Coming to the issue

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

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

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