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

5) Nothing contained in this section shall apply on or after the 1st day of April, 2021.” 17. The present institute, as established by the Government of Punjab, admittedly was formed with the purposes as have already noticed hereinabove. The added object, as mentioned in clause (c) of the objects, has to be considered as part of charitable purpose