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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major expenses - CIT (E) is wrong in observing the objects of the Assessee society to be merely ostensible charitable objects. All the objects of the Assessee society, taken either individually, or collectively, are directed towards the Assesseeβs charitable object of preservation of the environment. - Benefit of exemption to be allowed - AT