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Case Law Details

Case Name : Himachal Pradesh Environment vs. CIT (ITAT Chandigarh)
Related Assessment Year :
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The assessee, a statutory Board, was set up for prevention of pollution of streams and wells in the State and other allied activities. It derived income from various testing charges etc. The CIT granted registration u/s 12AA of the Act on the basis that the activities of the assessee constituted a “charitable purpose” u/s 2 (15) and that its’ income was eligible for exemption u/s 11. S. 2 (15) was amended by the FA 2008 w.e.f AY 2009-2010 to provide that the term ‘advancement of any object of general public utility’ would not constitute a “charitable purpose” if “it involves

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