INCOME TAX : Where assessee-trust was engaged in activity of management of liquid and solid waste in industrial area and thereby earned profit, and Assessing Officer concluded that assessee was not engaged in activities which were charitable in nature but were business activities as per section 2(15), since dominant object of assessee was preservation of environment as envisaged under section 2(15), it was carrying out charitable activities and was entitled to seek exemption under section 11
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