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

10(23) of the Income Tax Act, 1961, for the assessment years 1991-92 and 1992-93 on the ground that the activities of the Trust are charitable in nature. The Assessing Officer as well as the Appellate Authority rejected the claims of the Assessee. Challenging the same, appeals came to be preferred 2 (2008) 300 ITR 214 13 before