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

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