In the result both the appeals of the assessee are dismissed being devoid of merits
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. Cit (Exemptions) Model Town Bathinda. Chandigarh. [Pan: Aaeac3681J] (Appellant) (Respondent)
section 2(15) of the Act 61, for which registration is being sought by the society and secondly whether the assessee in the instant case has violated the (Professional Conduct , Etiquette and ethics) Regulations 2002 prescribed by The Medical council of India ( MCI ) regulations (2002), which prohibits doctors from accepting freebies which such as expenses for travel , hospitality, participation