Maintaining Parks in Mumbai Deemed Charitable u/s 2(15) of Income Tax Act for Environmental Preservation.

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....Charitable purpose u/s 2(15) - In the place like Mumbai, where we are encountered only with tall buildings and sky scrapers, a park is maintained and developed which not only gives fresh air but invites the people at large to come, enjoy and spend time in the company of fresh grass, flowers, and gives a breath of fresh air, would certainly fall within the words, "preservation of environment" - AT....