INCOME TAX : Where assessee-trust was engaged in development and maintenance of ports, said activities being in nature of general public utility within meaning of section 2(15), assessee was to be allowed registration under section 12AINCOME TAX : Where assessee-trust was engaged in development and maintenance of ports, said activities being in nature of general public utility within meaning of section 2(15), assessee was to be allowed registration under section 12Awww.taxmann.com Latest Case LawsRead More