Pollution Control Services by Section 12AA Trust Qualify as Exempt Environment Preservation, Voiding Section 74 Notice
Pollution Control Services by Section 12AA Trust Qualify as Exempt Environment Preservation, Voiding Section 74 Notice Issue Whether pollution control and waste treatment activities undertaken by a Section 12AA registered charitable trust qualify as exempt charitable activities under “preservation of environment” under Entry 2(r)(iv) of Notification No. 12/2017-Central Tax (Rate). Whether the Revenue can invoke… Read More »