Madras High Court Allows Revenue Appeal in Income Tax Registration Case — Assessee Not Entitled to Section 12AA Registration. Activities of Setting Up Effluent Treatment Plants for Leather Industry Constitute General Public Utility, Not Preservation of Environment, and Receipts Exceed Threshold Under Second Proviso to Section 2(15) of Income-Tax Act, 1961.
21 Jan 2026The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.03.2012, which had allowed registration under Section 12AA...






