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Section 13(1)(c)6 Section 143(3)4 Section 164(2)2 Exemption2 Disallowance2 Addition to Income2 Condonation of Delay2

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR

Section 13(1)(c)Section 143(3)Section 164(2)

VII enclosed in the return of income for the A.Y. 2010-11, it is found that various current assets and liabilities in the nature of receivables and payables have been accounted, whereas refund dues which are in the nature of ascertained liability as per the Board resolution referred above at paragraph No. 5 are found not to have been accounted