https://www.taxtmi.com/caselaws?id=297857 The Tribunal upheld the CIT(A)'s decisions and dismissed all Revenue's appeals regarding exemption under Section 11 of the Income Tax Act, classification of activities under 'preservation of environment', prior period expenses, forest development expenses, and material loss expenses. The Tribunal affirmed the charitable nature of the assessee's activities, emphasizing the specific category of 'preservation of environment' over 'objects of general public utility' and validating the expenses incurred by the assessee for charitable purposes. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 25 Sep 2021 09:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297857 The Tribunal upheld the CIT(A)'s decisions and dismissed all Revenue's appeals regarding exemption under Section 11 of the Income Tax Act, classification of activities under 'preservation of environment', prior period expenses, forest development expenses, and material loss expenses. The Tribunal affirmed the charitable nature of the assessee's activities, emphasizing the specific category of 'preservation of environment' over 'objects of general public utility' and validating the expenses incurred by the assessee for charitable purposes. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297857