M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of “charitable VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -24- purpose” (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions