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

trust or institution undertaking such activity or activities, of that previous year;” Keeping in view of the above definition, the purposes as mentioned by the Society in its objects which have been noticed while deciding appeal no. 52 of 2017 (supra), we find that the activities of the Society in construction of building and medical institute are incidental activities with