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

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