Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and solid industrial waste - The words ‘public utility’ or ‘general public utility’ are not capable of a precise meaning. - public utility means public purpose depending upon the context in which it is used in the statute or the Rules.
Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and solid industrial waste - The words ‘public utility’ or ‘general public utility’ are not capable of a precise meaning. - public utility means public purpose depending upon the context in which it is used in the statute or the Rules.
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