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
4 (1975) 101 ITR 234 (SC)
17
The difficult question, however, still remains: what is the
meaning of "charitable purpose" which is only indicated but
not defined by Section 2(15) of the Act? It seems to me that a
common concept or element of "charity" is shared by each of
the four different categories of charity. It is true
