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
143(1) of the I.T. Act. It was found that the
Assessee was not engaged in any charitable activities, in order to
avail the exemption of its income under Section 11 of the I.T. Act,
and that it was only engaged in supply of labour to various
stevedores at Visakhapatnam sea-port in an organized manner;
earning wages from
