In the result, appeals filed by the Revenue in ITA Nos
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
section 13(1)(c) & 13(2)(g) 6 ITA Nos. 312-314/VIZ/2018 (M/s. Cargo Handling Pvt. Workers Pool Trust) r.w.s 13(3) of the Act. Hence, we direct the A.O. to allow the exemption as claimed by the assessee and delete the additions made towards refund of excess amount to M/s. South India Corporation Ltd.” 11. By respectfully following