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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - charitable activity u/s 2(15) - activity of ...

Income Tax

October 13, 2020

Exemption u/s 11 - charitable activity u/s 2(15) - activity of management of liquid and solid wastes - the dominant objects of the assessee are charitable in nature and dominant object is not only preservation of environment but one of general public utility and, therefore, the assessee is entitled to seek exemption under section 11 of the Act. - HC

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