M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR
ITA/271/2014HC Punjab & Haryana04 Dec 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH
Section 11
4A) of maintaining separate books of account is also
in line with the necessity of demonstrating that the
quantitative limit prescribed in the proviso to Section
2(15), has not been breached. Similarly, the insertion
of Section
13(8),
seventeenth
proviso
to Section
10(23C) and third proviso to Section 143(3) (all w.r.e.f.
01.04.2009), reaffirm this interpretation and bring
